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"Financial Report":Income statement
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Questions 1:
During the process data phase of financial statement analysis, an analyst will most likely develop a:
A 、statement of purpose.
B 、common-size balance sheet.
C 、statement of cash flows.
Questions 2:
The following information is available about a company:
The company’s 2013 income tax expense (in thousands) is closest to:
A 、$1,250.
B 、$950.
C、 $1,050.
View answer resolution
【Answer to question 1】B
【analysis】
B is correct. During the process data phase, an analyst will produce a variety of reports and documents based on the information collected. These may include common-size statements, ratios and graphs, forecasts, adjusted statements, and analytical results.
A is incorrect. The statement of purpose is prepared during the articulation phase.
C is incorrect. The statement of cash flows is a source of information for the analyst.
【Answer to question 2】C
【analysis】
C is correct. Income tax expense reported on the income statement = Income tax payable + Net changes in the deferred tax assets and deferred tax liabilities. The change in the net deferred tax liability is a $50 increase (indicating that the income tax expense is $50 in excess of the income tax payable, or current income tax expense) and represents an increase in the expense. Therefore, the income tax expense = $1,000 + $50 = $1,050.
A is incorrect. It is the income tax payable plus the net deferred tax liability, not just the change in the net liability: $1,000 + 250 =$1,250.
B is incorrect. Incorrectly subtracts the net deferred tax liability: $950 = $1,000 – $50.
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