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ACCA Financial Accounting (FA) — I. Interpretation of financial statements（財務諸表の解釈）: 50 practice questions
50 original ACCA Financial Accounting (FA) questions on I. Interpretation of financial statements（財務諸表の解釈）, each with an explanation and its source. Topics: I1 Importance and purpose of analysis of financial statements（分析の重要性と目的）, I2 Ratios（比率の計算）, I3 Analysis of financial statements（財務諸表の分析）. Two free samples are below. Try 5 more free, no sign-up.
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Two I. Interpretation of financial statements（財務諸表の解釈） questions with explanations
Open a question, choose an answer in your head, then open the explanation.
Q1 I1 Importance and purpose of analysis of financial statements（分析の重要性と目的）
What is the main purpose of calculating ratios from a company's financial statements?
- To replace the need to read the financial statements themselves
- To prove that the financial statements are free from error
- To calculate the company's tax liability for the year
- To turn absolute figures into relationships that can be compared over time and with other entities
Show the answer and explanation
Answer: D. Ratios relate one figure to another so that performance and position can be compared, regardless of the size of the business.
Q2 I1 Importance and purpose of analysis of financial statements（分析の重要性と目的）
An investor is deciding whether to buy shares in a company. Which aspect of the company's financial statements is the investor MOST likely to focus on?
- Whether the company can repay a short-term overdraft next month
- The profitability of the company and the return it generates on the capital invested
- The number of days the company takes to pay its suppliers
- The amount of tax the company has paid this year
Show the answer and explanation
Answer: B. Shareholders invest for a return, so they are mainly interested in profitability and the return on capital, which drive future dividends and share value.
Sources: ACCA Financial Accounting (FA/FFA) Syllabus and study guide, September 2025 to August 2026 (FA unchanged for 2026/27) · ACCA technical article: Financial statements interpretation
OTHER UNITS
ACCA Financial Accounting (FA) practice questions by unit
- A. The context and purpose of financial reporting（財務報告の背景と目的） 60
- B. Accounting principles, concepts and qualitative characteristics（会計の原則・概念と質的特性） 50
- C. The use of double-entry and accounting systems（複式簿記と会計システムの利用） 70
- D. Recording transactions and events（取引と事象の記録） 330
- E. Reconciliations（照合・調整） 70
- F. Preparing a trial balance（試算表の作成） 90
- G. Preparing basic financial statements（基本的な財務諸表の作成） 180
- H. Preparing simple consolidated financial statements（単純な連結財務諸表の作成） 100
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