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(lái)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＂:liquidation profit and loss

Questions 1:

The following information is available for an asset purchased at the start of its first year of operations(Year 1):
●Purchase price:$1.8 million
●Estimated useful life:5 years
●Estimated residual value:$500,000
If the company uses the double declining balance method of depreciation,the depreciation expense in Year 3 will be closest to:
A、$187,200.
B、$259,200.
C、$148,000.
【Answer to question 1】C
【analysis】
C is correct.Under the double declining balance approach,the depreciation rate applied to the carrying amount is double the depreciation rate for the straight-line method.Because the rate for the straight-line method is 20%(1/5),the double declining rate is 40%.Depreciation expense is recorded until the net book value(NBV)reaches the residual value.
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B is incorrect.This is the full double declining depreciation expense that would have been recorded if the residual value had been below$388,800:
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Questions 2:

Under IFRS,it is most appropriate to include which of the following pension costs of a defined-benefit plan in other comprehensive income?
A、Net interest expense accrued on the beginning net pension liability
B、Actuarial gains or losses
C、Employees service cost
【Answer to question 2】B
【analysis】
B is correct.Under IFRS,only actuarial gains or losses can be recognized in other comprehensive income.A is incorrect.Net interest expense accrued on the beginning net pension liability is recognized in profit and loss.C is incorrect.Employees service cost is recognized in profit and loss.
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