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

Questions 1:

One reason that the last-in,first-out(LIFO)inventory valuation method is widely used in the United States is most likely that it:
A、results in higher reported gross profit.
B、is available under both US GAAP and International Financial Reporting Standards.
C、results in higher operating cash flows.

【Answer to question 1】C

【analysis】
C is correct.LIFO is widely used in the United States because it results in a higher cost of goods sold,and thus lower taxable profits,under the assumption of historically rising prices.Income taxes are correspondingly lower,and thus operating cash flows are higher.
A is incorrect.Under normal conditions(rising prices),the LIFO method results in a higher reported cost of goods sold and a lower reported gross profit.
B is incorrect.IFRS does not allow LIFO as an inventory valuation method

Questions 2:

Depreciation expense under which of the following methods is least likely affected by the estimate of the useful life of the asset?
A、Double declining balance method
B、Straight-line method
C、Units-of-production method

【Answer to question 2】C

【analysis】
C is correct.The units-of-production method is independent of the useful life estimate.
A is incorrect.The double declining balance method is linked to useful life estimate because the“double”refers to doubling the rate determined under the straight-line method which depends on the useful life.
B is incorrect.The straight-line method is linked to useful life estimate.
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