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CFA考點練習(xí)
　　1.Lawson,Inc.’s net income for the year was$1,060,000 with 420,000 shares outstanding.Lawson has 2,000 shares of 8%,$1,000 par value convertible preferred stock that were outstanding the entire year.Each share of preferred is convertible into 50 shares of common stock.Lawson's diluted earnings per share are closest to:
　　A.$1.94.
　　B.$2.14.
　　C.$2.04.
　　Answer=C
　　Lawson’s basic EPS((net income-preferred dividends)/weighted average common shares outstanding)is($1,060,000-(2,000×$1,000×0.08))/420,000=$2.14.To calculate diluted EPS the convertible preferred shares are presumed to have been converted,the preferred dividends paid are added back to the numerator of the EPS equation,and the additional common shares are added to the denominator of the equation.Lawson’s diluted EPS is$1,060,000/(420,000+100,000)=$2.04.
　　解析：
　　這題要計算的是Diluted EPS，這是?？嫉囊粋€點
　　那計算Diluted EPS之前，現(xiàn)需要計算basic EPS，公式大家都需要背下
　　EPS=((net income-preferred dividends)/weighted average common shares outstanding)
　　所以，basic EPS=($1,060,000-(2,000×$1,000×0.08))/420,000=$2.14.
　　再計算Diluted EPS，根據(jù)定義在這題，需要加回優(yōu)先股價值，也加回優(yōu)先股股數(shù)
　　所以，diluted EPS=$1,060,000/(420,000+100,000)=$2.04.
　　最終，diluted EPS取basic EPS和diluted EPS中較小的一個，所以答案是$2.04.
　　選C。
　　2.Given the following inventory data about a firm:
　　§Beginning inventory 20 units at$50/unit
　　§Purchased 10 units at$45/unit
　　§Purchased 35 units at$55/unit
　　§Purchased 20 units at$65/unit
　　§Sold 60 units at$80/unit
　　What is the inventory value at the end of the period using first in,first out(FIFO)?
　　A.$1,575.
　　B.$3,475.
　　C.$3,100.
　　Answer=A
　　Ending inventory equals 20+10+35+20−60=25 of last units purchased in inventory.
　　(20 units)($65/unit)+(5 units)($55/unit)=$1,300+$275=$1,575
　　解析：
　　這是inventory的題目，確認(rèn)計算方法是FIFO
　　所以剛開始是（50元*20個）的東西，接著是（50元*20個+45元*10個）的東西
　　然后是（50元*20個+45元*10個+55元*35個），
　　然后是（50元*20個+45元*10個+55元*35個+65元*20個），
　　最后是（55元*5個+65元*20個）的東西。
　　價值是1575元，答案A
　　3.If timing differences that give rise to a deferred tax liability are not expected to reverse then the deferred tax:
　　A.must be reduced by a valuation allowance.
　　B.should be considered an asset or liability.
　　C.should be considered an increase in equity.
　　Answer=C
　　If deferred tax liabilities are expected to reverse in the future,then they should be classified as liabilities.If,however,they are not expected to reverse in the future,then they should be classified as equity.
　　解析：
　　這題是遞延稅的知識點，但這題考的比較基礎(chǔ)，是個定義辨析的問題。
　　DTL如果預(yù)期在未來會reverse的話，那么就是根據(jù)L計入在liabilities里面。
　　但是像是題目問的，不會再未來reverse的話，那么就直接計入equity即可。
　　這道題，A是個無關(guān)選項，B的話要判斷是否會在未來reverse，如果會就分DTL還是DTA。C選項正確。
　　4.An airplane manufacturing company routinely builds fighter jets for the U.S.armed forces.It takes fourteen months to build one jet,and the government pays for them in installments over the fourteen-month period.Which revenue recognition method should be used?
　　A.Installment sales method.
　　B.Percentage-of-completion method.
　　C.Completed contract method.
　　Answer=B
　　The cost recovery method is used when future cash collections are not assured even after receipt of partial payments.Gross profit is not recognized until all of the cost of goods sold is collected.The percentage-of-completion method is used when ultimate payment is assured and revenue is earned as costs are incurred.Profit is recognized corresponding to the percentage of costs incurred to the total estimated.
　　解析：
　　這題的知識點是長期合同。
　　先判斷這題是屬于建造類的合同（造飛機）。所以，如果是收入確定的話，那么用POC法，如果收入不確定的話，就用Completed Contract法。在本題，收入是14個月確定到賬，所以是POC法。