財務(wù)報告與分析中章節(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。
由于財務(wù)報告與分析本身自立體系，它是上市公司和報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。
財務(wù)報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務(wù)報表編制以及財務(wù)報表分析的方法。
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，大概占財報分析所有題目的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財務(wù)報表分析練習(xí)題＂Financial Report＂：International Financial Reporting Standards

Questions 1:

The SEC’s approach to addressing the significant differences in financial reporting under International Financial Reporting Standards(IFRS)and US GAAP is best described as:
A、requiring issuers to provide disclosures describing key differences.
B、mandating that non-US issuers provide a reconciliation to US GAAP.
C、publicly advocating for global accounting standards and convergence.
【Answer to question 1】C
【analysis】
C is correct.The SEC now advocates for global accounting standards through public announcements,such as its“Statement in Support of Convergence and Global Accounting Standards”(2010).In the past,the SEC had required reconciliations between IFRS and US GAAP,but these requirements were withdrawn in 2008.The SEC now imposes no requirements on its issuers.
A is incorrect.Before 2008,issuers were required to provide disclosures in support of the reconciliation from IFRS to US GAAP.
B is incorrect.Before 2008,issuers were required to provide a reconciliation from IFRS to US GAAP.

Questions 2:

Analysts can best address the challenges of comparing financial statements prepared under US GAAP with those prepared under International Financial Reporting Standards(IFRS)by:
A、referring to the reconciliation from IFRS to US GAAP provided in the notes.
B、assuming differences are minor given US GAAP and IFRS convergence.
C、monitoring changes in both sets of standards and interpreting cautiously.
【Answer to question 2】C
【analysis】
C is correct.Significant differences still exist between IFRS and US GAAP,and in most cases,analysts will lack the information necessary to make specific adjustments to address these differences.As such,comparisons must be interpreted cautiously.
B is incorrect.Significant differences still exist between IFRS and US GAAP,and should not be ignored.
A is incorrect.Reconciliations are no longer readily available.The SEC eliminated the reconciliation requirement for companies that prepared their financial statements according to IFRS in 2007.
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