CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Statement of American GAAP
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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"Financial Report":Statement of American GAAP

Questions 1:

Greene Corporation uses the last-in,first-out(LIFO)inventory method,but most of the other companies in Greene’s industry use first-in,first-out(FIFO).To best compare Greene’s financial statements with its competitors’,an analyst would make which of the following adjustments to Greene’s ending inventory?It should be:
A、increased by the LIFO reserve.
B、decreased by the LIFO reserve.
C、increased by the change in the LIFO reserve for that period.
【Answer to question 1】A
【analysis】
A is correct.The analyst should add the ending balance in the LIFO reserve to the LIFO inventory to equal the ending balance for inventory on a FIFO basis:LIFO reserve=Inventory(FIFO)–Inventory(LIFO).
B is incorrect.Inventory(FIFO)=Inventory(LIFO)+LIFO Reserve
C is incorrect.Inventory(FIFO)=Inventory(LIFO)+LIFO Reserve

Questions 2:

The following information is available for a company that prepares its financial statements in accordance with US GAAP:
●It has production facilities with a net book value of$28.4 million.
●Recently,several other companies have entered the market,and the company now estimates that it will be able to generate cash flows of only$3 million per year for the next seven years with its facilities.
●The firm has a cost of capital of 10%.
Reflecting these recent events related to its production facilities,the company’s financial statements will most likely report(in millions)a:
A、$13.8 impairment loss on the income statement.
B、$7.4 reduction in the balance sheet carrying amount.
C、$13.8 reduction in operating cash flows.
【Answer to question 2】A
【analysis】
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B is incorrect.It was determined with no discounting of future benefits,resulting in an incorrect impairment charge:28.4–3×7=7.4.
C is incorrect.This is a non-cash item and does not affect cash from operations.
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