CFA財務(wù)報表分析練習(xí)題＂Financial Report＂：Loan contract
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

Questions 1:

A company that provides cruise ship vacations uses term loans to finance the acquisition of new cruise ships.Which of the following is most likely a negative covenant for the loans?The company must:
A、ensure the ships are insured.
B、seek lender approval to pay dividends.
C、maintain a minimum level of working capital.

【Answer to question 1】B

【analysis】
B is correct.Negative covenants require that a borrower not take certain actions.The requirement to seek the lender’s approval before paying dividends is an example of a negative covenant.The other two are affirmative covenants.
A is incorrect.This is an affirmative covenant.The bank would want to ensure that the ships,or collateral for the loan,are adequately insured.
C is incorrect.This is an affirmative covenant.Maintaining a minimum level of working capital is often a covenant to ensure the company has adequate levels of liquidity to make the interest payments.

Questions 2:

A company issued bonds in 2012 that mature in 2022.The measurement basis that will most likely be used on the 2012 balance sheet for the bonds is:
A、amortized cost.
B、market value.
C、historical cost.

【Answer to question 2】A

【analysis】
A is correct.Bonds payable issued by a company are financial liabilities that are usually measured at amortized cost.
B is incorrect.Only financial liabilities held for trading are measure at market value,and that does not include bonds issued by the company.
C is incorrect.Historical cost would record the bonds at the value at date of issue and not amortize the bond premium or discount over the life of the bond.
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