"Financial Report":Profit/loss or income

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來源: 正保會計網校編輯：小鞠橘桔 2020/12/02 10:23:52　字體：大小

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Questions 1:

The following table provides selected ratios for a company’s two main operating segments during the past two years:

Financial Report:Profit/loss or income

Which of the following statements is most appropriate? The segment:

A、 that is currently most efficient is also financed the most conservatively.

B 、that had the lowest profit margin experienced the most aggressive expansion.

C、 that earned the most per dollar invested last year failed to do so again in the current year.

Questions 2:

Operating segments are most likely reportable if they constitute 10% or more of the total for all operating segments of which financial metrics?

A、 Assets, profit/loss, or revenue

B 、Capital expenditures, liabilities, or profit/loss

C 、Amortization expense, assets, or revenue

View answer resolution

【Answer to question 1】A

【analysis】

A is correct. Segment 1 is the most efficient (highest turnover) and has the lowest debtto-asset ratio. Therefore, it has the most conservative financing.

Financial Report:Profit/loss or income

B is incorrect. Assets in Segment 2 have grown the most at 15%, but Segment 1 has the lowest profit margin (in both years).

C is incorrect. The highest EBIT/asset ratio in both years was Segment 2 (88% and 66.7%).

【Answer to question 2】A

【analysis】

A is correct. A company must disclose separate information about any operating segment that constitutes 10% or more of the combined operating segments’ revenue, assets, or operating profit/loss.

B is incorrect. Information about capital expenditures and liabilities must be disclosed for reportable operating segments, but there are no qualifying tests based on these elements.

C is incorrect. Information about amortization expenses must be disclosed for reportable operating segments, but there is no qualifying test based on amortization expense.

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