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)語在后面還會有詳細(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言，所以學(xué)起來與外語學(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、體系等基本知識。
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，第三部分針對存在利潤操縱空間的重點(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，不太適合一級的出題形式，所以出題比例相對比較少，大概占5%左右。
cfa

CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂:Performance Evaluation

Questions 1:

An analyst’s examination of the performance of a company is least likely to include an assessment of a company’s:
A、assets relative to its liabilities.
B、profitability.
C、cash flow generating ability.
【Answer to question 1】A
【analysis】
A is correct.Assessment of performance includes analysis of profitability and cash flow generating ability.The relationship between assets and liabilities is used to assess a company’s financial position,not its performance.
B is incorrect.Assessment of performance includes analysis of profitability.
C is incorrect.Assessment of performance includes analysis of cash flow generating ability

Questions 2:

A company has a building with a net carrying amount of$100,000 and a tax base of$120,000.The tax rate was 20%when the asset was purchased,but it is scheduled to be reduced to 17%this year.Which of the following will the company most likely report related to this building?
A、Deferred tax asset:$4,000
B、Deferred tax asset:$3,400
C、Deferred tax liability:$600
【Answer to question 2】B
【analysis】
B is correct.The deferred tax asset is based on the temporary difference arising from the difference in the carrying value for taxes vs.the financial statements=(120,000–100,000)×17%=3,400.The rate that should be used is the rate expected when the reversal will occur,which is now the lower rate of 17%.
A is incorrect because the old tax rate is used:(120,000–100,000)×20%=4,000.
C is incorrect.It incorrectly nets the tax rates:(100,000–120,000)×(20%–17%)=–600.
以上就是【CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Performance Evaluation】的全部內(nèi)容，如果你想學(xué)習(xí)更多CFA相關(guān)知識，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態(tài)。