ANALIZA FINANCIJSKIH IZVJETAJA

11_09_2014

Ime i prezime:
Br. indeksa:

1. Zaokrui koji od navedenih skupina pokazatelja ine pokazatelje sigurnosti poslovanja:

a) Likvidnost
b) Zaduenost
c) Profitabilnost
d) Investiranje
e) Svi od navedenih
2. Zaokrui istinitu tvrdnju/e:
a) Ako se pokrie trokova kamata poveava, zaduenost se smanjuje.
b) Ako se pokrie trokova kamata smanjuje, zaduenost raste.
c) Ako se poveava vrijeme naplate potraivanja, koeficijent obrtaja se smanjuje.
d) Koeficijent tekue likvidnosti treba biti manji od 2.
3. Ako kratkotrajna imovina raste 16% u odnosu na prolu godinu, a kratkorone obveze se
smanjuju 4%, to je s koeficijentom tekue likvidnosti?
a) Raste
b) Pada
c) Ostaje
4. Za izraun pokazatelja profitabilnosti ROE:
a) Izvjetaj o financijskom poloaju
b) Bilanca stanja i raun dobiti i gubitka
c) Bilanca uspjeha
d) Izvjetaj o novanom toku
5. Ako se koeficijent financijske stabilnosti smanjuje:
a) To nema utjecaja na likvidnost
b) Likvidnost raste
c) Likvidnost se smanjuje
6. Imovina u bilanci stanja, podjela?
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7. Biljeke uz financijske izvjetaje? Koje informacije trebaju pruiti

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8. Nabrojite i objasnite pokazatelje investiranja. Mogu li se oni izraunati samo temeljem
podataka iz financijskih izvjetaja.
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9. Definiraj prihode, vrste prihoda i navedi primjere za svaki?
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10. Novani tokovi od investicijskih aktivnosti?
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