財務(wù)報告與分析中章節(jié)的設(shè)置是循序漸進、逐層深入的，前面介紹的術(shù)語在后面還會有詳細的解釋與探討。
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。
進一步地，第三部分針對存在利潤操縱空間的重點科目做詳細、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＂：Amortized Cost

Questions 1:

If a company purchases,at a premium,bonds that it expects to hold until maturity,they are most likely measured on the balance sheet at:
A、historical cost.
B、amortized cost.
C、fair value.
【Answer to question 1】B
【analysis】
B is correct.The bonds would be a type of financial asset that is measured at amortized cost.This classification applies to financial assets whose cash flows occur on specific dates and consist solely of principal and interest,and if the entity’s business model for this investment is to hold the asset to maturity.
C is incorrect.Financial assets can be measured at fair value but because the entity intends to hold these bonds to maturity,amortized cost is more likely.
A is incorrect.Some financial assets,notably loans to other companies,are measured at historical cost,but not a purchased bond.

Questions 2:

An increase in which of the following items would most likely result in an increase in a company’s quick ratio,all else being held equal?
A、Current liabilities
B、Receivables
C、Inventory
【Answer to question 2】B
【analysis】
B is correct.Because inventories are excluded from the quick ratio,holding all other variables constant,an increase in cash,marketable securities,or receivables will increase a company’s quick ratio.In addition,holding all other variables constant,an increase in current liabilities will decrease a company’s quick ratio.
A is incorrect.An increase in current liabilities will decrease the quick ratio.
C is incorrect.Inventory is not included in the calculation of quick ratio.
以上就是【CFA財務(wù)報表分析練習(xí)題＂Financial Report＂：Amortized Cost】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)更多重點試題，了解更多最新考試動態(tài)。