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＂:Inventories、Long-Lived Assets

Questions 1:

A company manufactures aluminum cans for the beverage industry and prepares its financial statements in accordance with International Financial Reporting Standards(IFRS).During its latest full fiscal year,the company recorded the following:
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The total costs included in inventory(in€thousands)for the year are closest to:
A、€150,980.
B、€150,460.
C、€149,
【Answer to question 1】B
【analysis】
B is correct.Total inventory costs are as follows:
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Abnormal waste,storage of finished goods,and administrative overhead are expensed.
A is incorrect because trade discounts of€520 were not subtracted from inventory,giving the incorrect total€150,980.
C is incorrect because transportation of€640 was not added to inventory,giving the incorrect total of€149,820.

Questions 2:

A company purchased a warehouse for€35 million and incurred the following additional costs in getting the warehouse ready for use:
●€2.0 million for upgrades to the building’s roof and windows
●€0.5 million to modify the interior layout to meet their needs(moving walls and doors,inserting and removing partitions,etc.)
●€0.1 million on an orientation and training session to familiarize employeeswith the facility
The cost to be capitalized to the building account(in millions)is closest to:
A、€37.6.
B、€37.5.
C、€37.0.
【Answer to question 2】B
【analysis】
B is correct.The capitalized cost of the building would include the other costs that are directly attributable to the building and are involved in extending its life or getting it ready to use:
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A is incorrect.It includes the staff training:37.5+0.1=37.6.
C is incorrect.It does not include the modifications to the interior:35+2.0=37.0.
以上就是【CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Inventories、Long-Lived Assets】的全部?jī)?nèi)容，如果你想學(xué)習(xí)更多CFA相關(guān)知識(shí)，歡迎大家前往高頓教育官網(wǎng)CFA頻道！在這里，你可以學(xué)習(xí)更多精品課程，練習(xí)更多重點(diǎn)試題，了解更多最新考試動(dòng)態(tài)。