財(cái)務(wù)報(bào)告與分析中章節(jié)的設(shè)置是循序漸進(jìn)、逐層深入的，前面介紹的術(shù)語(yǔ)在后面還會(huì)有詳細(xì)的解釋與探討。
由于財(cái)務(wù)報(bào)告與分析本身自立體系，它是上市公司和報(bào)表使用人之間溝通交流的語(yǔ)言，所以學(xué)起來與外語(yǔ)學(xué)習(xí)有幾分相似。
財(cái)務(wù)報(bào)告與分析一共分為四大部分：
第一部分是掃盲階段，主要介紹財(cái)務(wù)術(shù)語(yǔ)、體系等基本知識(shí)。
在此基礎(chǔ)上，第二部分更深入地講解財(cái)務(wù)報(bào)表編制以及財(cái)務(wù)報(bào)表分析的方法。
進(jìn)一步地，第三部分針對(duì)存在利潤(rùn)操縱空間的重點(diǎn)科目做詳細(xì)、深入的討論。
最后，第四部分是前面三部分內(nèi)容的綜合應(yīng)用。
四大部分在考試中占比最大的是第二部分和第三部分，大概占財(cái)報(bào)分析所有題目的80%以上。其次是第一部分，占比10%左右。
由于第四部分是財(cái)務(wù)分析的綜合應(yīng)用，不太適合一級(jí)的出題形式，所以出題比例相對(duì)比較少，大概占5%左右。
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CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂:Operating cash flow

Questions 1:

The following information(in millions)on a company is available:
Financial Report:Operating cash flow
The amount of cash(in millions)that the company paid to its suppliers is closest to:
A、$505.
B、$495.
C、$445.
【Answer to question 1】B
【analysis】
B is correct.
Financial Report:Operating cash flow
A is incorrect.Decrease in inventory treated as an increase and decrease in AP treated as decrease in cash flow:500+30–25=505.
C is incorrect.Decrease in accounts payable treated as a reduction rather than an increase in cash flow:500–30–25=445.

Questions 2:

Compared with its net income,a mature company’s operating cash flow is most likely:
A、the same.
B、lower.
C、higher.
【Answer to question 2】C
【analysis】
C is correct.For a mature company,because net income includes non-cash expenses(depreciation and amortization),operating cash flow typically exceeds net income.A
is incorrect.For a mature company,net income includes non-cash expenses(depreciation and amortization),so it is expected and desirable for operating cash flow to exceed net income,not for them to be equal.
B is incorrect.For a mature company,net income includes non-cash expenses(depreciation and amortization),so it is expected and desirable for operating cash flow exceeds net income.If operating cash flows were lower than net income,this would be an indication of poor earnings quality.
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