Analysis of financial statements (Synergy test answers)

The main direction of reducing the "dead" capital is ...
optimization of inventories and work in progress
minimization of balances on the current account and cash on hand
reduction of the low-yielding part of the stock portfolio
increase in the high-yielding part of the stock portfolio

Inequality characterizes the growth of own capital
equity inflow ratio < equity retirement ratio
equity inflow ratio > equity retirement ratio
equity growth rate < equity inflow ratio
equity growth rate > equity retirement ratio

Wrong.. what ... is included in the capitalization of profits
creation of a reserve fund
replenishment of the authorized capital
coverage of losses
amount of accrued dividends

The difference between the net profit of the reporting period and the amount of accrued dividends is ... profit
regular
consumed
capitalized
undistributed

The main source of information in financial analysis is data
financial reporting
accounting
audits
statistical reporting

The presence of reserve capital in the organization indicates ...
stability of an economic entity
unstable financial situation
the availability of free funds reserved on certain accounts
insufficiency of profit

The growth rate of sales proceeds is defined as
sales revenue growth rate multiplied by 100%
the ratio of sales revenue for the reporting period and sales revenue for the previous period
the product of sales revenue for the reporting period and sales revenue for the previous period
the sum of the sales proceeds for the reporting period and the sales proceeds for the previous period

An increase in the share of own funds leads to ...
scale up production
reduction of economic activity
decrease in solvency
improving financial sustainability

It is not true.. that the criterion for evaluating the growth rate of equity capital is that the growth rate of equity capital must be greater than ...
growth rate of non-current assets
growth rate of current assets
inflation rate for the reporting period
one hundred %

The ratio of own working capital is calculated as the ratio of own working capital to the value ...
equity
current assets
long-term obligations
short-term liabilities

An indicator of the deficit or excess balance of funds that occurs in the event of full coverage of all debt obligations on borrowed funds is ... cash flow
positive
negative
gross
liquid

Building trends in profit analysis involves
determination of the average profit over a number of years
carrying out horizontal and vertical analysis
setting the minimum and maximum profit values ​​by years
identification of profit trends
forecast for the future

The receivables turnover period is defined as the ratio ...
the number of days in the period to the receivables turnover ratio
receivables turnover ratio to the number of days in the period
the number of days in the period to the average amount of receivables
the average amount of receivables to the number of days in the period

Gross profit is called ...
gross profit
sales profit
profit before tax
net profit