testi-final analiza financiare

Lnda: Analiza pasqyrave financiare __ __ ___ Provimi final:

Emri i studentit _____________________________________Nr. i indeksit _________________________Nr. i pikve t fituara dhe nota _________________________

I. Detyra / 20 pik

1. Cilat jan raportet financiare?____________________________________________________________________________________________________________________________________________________________

2. Cilat jan pyetjet q bilanci i gjendjes duhet t jepte prgjigje?

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3. Paraqitni elementet kryesore t bilancit t gjendjes sipas ekuacionit kontabl:

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4. Cila sht struktura e pasuris/aseteve dhe detyrimeve?

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5. Cili sht minimumi i informative q duhet paraqitur n zrat Bilancin e gjendjes? ____________________________________________________________________________________________________________________________________________________________

6. Cilat metoda/teknika analitike prdoren pr analizn e bilancit t gjendjes?

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7. Paraqitni pasqyrn e t ardhurave/bilancin dhe formn e raportit t suksesit sipas ekuacionet kontabl : ____________________________________________________________________

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8. ka tregojn t hyrat dhe ka t dalat n bilancin e suksesit?

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Lnda: Analiza pasqyrave financiare __ __ ___ Provimi final: __________________________________________________________________________________________________________________________________________________________________________

9. Paraqitni raportin e ndryshimit e kapitalit t fitimit t mbajtur:

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10.ka paraqet rrjedha e paras dhe nga cilat aktivitete rrjedh ?

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II. Detyra / 20 pik

Bilanci gjendjes Ardi m 31.12.2010

Viti 2009

Viti 2010

Rrit/zvog %

Struktura%

I. PASURIA / ASETETAsetet rrjedhse /qarkulluese 156,000 165,000 Asetet paluajtshme / fikse 195,000 205,000 Gjithsejt PASURIT 351,000 370,000 II. DETYRIMET Detyrimet afatshkurtra 54,500 65,000 Detyrimet afatgjata 96,000 90,500 Gjithsejt DETYRIMET 150,500 155,500 III. KAPITALI / EKUITETI Kapitali i pronarit 155,000 155,000 Fitimi i mbajtur 45,500 59,500 Gjithsejt kapitali/ Ekuiteti 200,500 214,500 Gjithsejt DETYRIMET dhe KAPITALI 351,000 370,000

Krkohet :1. T kryhet llogaritja e bilancit t gjendjes sipas ekuacionit kontabl.

2. T kryhet analiza vertikale llogaritja e rrits / zvoglimit e shprehur n %.

3. T kryhet analiza vertikale llogaritja e strukturs e shprehur n % .

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III. Detyra / 20 pik

Pasqyra e t ardhurave Ardi m 31.12.2010

Nr.rPRSHKRIMI

Viti Viti Rritje/zvogl.

2009 2010 %

1 T hyrat nga shitjet 345,000

2 Kostoja nga shitjet 225,000

3 E ardhura (fitimi) bruto 120,000

4 Shpenzimet operative 49,000

5 E ardhura (fitimi) operativ 71,000

6 T hyrat tjera 10,000

7 E ardhura e pa-tatimuar 81,000

8 Shpenzimet tjera 1,500

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9 E ardhura (fitimi) para tatimit 79,500

10 Tatimi n te ardhurn (20%) 15,900

11 E ardhura (fitimi) neto 63,600

Krkohet :1. T kryhet llogaritja e t ardhurs neto pr vitin 2010 dhe t paraqitet n pasqyra e t

ardhurave sipas t dhnave n vijim: t hyrat nga shitjet 456,000 ; kostoja nga shitjet 325,000 ; shpenzimet operative 58,000 ; t hyrat tjera 12,000 dhe shpenzimet tjera 1,500 .

2. T kryhet analiza vertikale llogaritja e rrits/zvoglimit e shprehur n %.

3. T llogaritet marzha e profitit bruto dhe neto

IV. Detyra / 20 pik

Rrjedha e paras s gatshme Ardi m 31.12.2010

Viti Viti Koficientt2009 2010

I. Rrjedha e paras nga aktivitetet operuese 1. Pranimi i paras se gatshme nga konsumatort 75,500 85,500 2. Blerja e inventarit 35,000 35,000 3. Pagesat 10,500 12,500

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Lnda: Analiza pasqyrave financiare __ __ ___ Provimi final: Gjithsejt paraja nga aktivitet operuese 30,000 38,000 II. Rrjedha e paras nga aktivitetet investive 1. Inkasimet nga shitjet e ndryshme 25,500 28,500 2. Pagesat investive 11,500 13,000Gjithsejt paraja nga aktivitetet investive 14,000 15,500III. Rrjedha e paras nga aktivitetet financuese 1. Te hyrat nga aktivitetet financiare 55,000 61,000 2. Pagesat pr aktivitetet financiare 35,000 45,000Gjithsejt rrjedha e paras nga aktiv. financuese 20,000 16,000Gjithsejt =I+II+III 64,000 69,000 S+Parat e gatshme ne fillim do viti S=Parat e gatshme ne fund te do viti Neto ngritjet/zbritjet n parat gatshme

Krkohet:1. T llogariten koeficientet e rrjedhs se paras se gatshme pr aktivitetet operative, investive dhe financuese.2.T konstatohet ngritja /zbritja e paras.

V. Detyra / 20 pik

Pr analizn e raporteve financiare, nga t dhnat e pasqyrave t bilancit t gjendjes, t ardhurave dhe rrjedha e paras (detyrave II,III dhe IV) llogaritni koeficientet financiar n vijim:

1. Nga analiza raporteve t efikasitetit, llogaritni raportin e efektshmris s aseteve:

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Lnda: Analiza pasqyrave financiare __ __ ___ Provimi final: ________________________________________________________________________________________________________________________________________________________________________________________________________________________________________

2. Nga analiza raporteve t likuiditetit, llogaritni raportin rrjedhs:

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3. Nga analiza raporteve profabilitetit, llogaritni raportin e kthimit (shlyerjes) ndaj shitjeve

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4. Nga analiza raporteve t rrjedhs s paras s gatshme llogaritni raportin e rrjedhs s paras :

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testi-final analiza financiare

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