CFA財務報表分析練習題＂Financial Report＂：Non-Current(Long-Term)Liabilities
財務報告與分析中章節(jié)的設置是循序漸進、逐層深入的，前面介紹的術語在后面還會有詳細的解釋與探討。
由于財務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，所以學起來與外語學習有幾分相似。
財務報告與分析一共分為四大部分：
第一部分是掃盲階段，主要介紹財務術語、體系等基本知識。
在此基礎上，第二部分更深入地講解財務報表編制以及財務報表分析的方法。
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容的綜合應用。
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分析的綜合應用，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。

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Questions 1:

A company issued a$50,000 seven-year bond for$47,565.The bonds pay 9%per annum,and the yield to maturity at issue was 10%.The company uses the effective interest rate method to amortize any discounts or premiums on bonds.After the first year,the yield to maturity on bonds equivalent in risk and maturity to these bonds is 9%.The amount of the bond discount amortization recorded in the first year is closest to:
A、$257.
B、$0.
C、$348.

【Answer to question 1】A

【analysis】
A is correct.Interest paid=Coupon rate at issue×Issued amount of bonds=9%×$50,000=4,500 Interest expense=Market rate at issue×Carrying(book value)of bonds Amortization of discount=Interest expense–Interest paid
Financial Report:Non-Current(Long-Term)Liabilities
Amortization of the bond discount in the first year is$257.
B is incorrect.By the end of the first year,the bonds were selling at par.This is irrelevant for the amortization because the interest expense for the period is based on the carrying value(BV)not the market value;0 assumes that the bond is at par and no amortization is required.
C is incorrect.It uses the straight-line depreciation of the discount:($50,000–$47,566)/7=$348.

Questions 2:

Which of the following statements about balance sheets is most accurate?For balance sheets prepared under:
A、IFRS,a classified balance sheet must present current assets before noncurrent assets.
B、US GAAP,intangibles must be valued at historical cost.
C、IFRS,a commercial real estate company should use a liquidity based presentation.

【Answer to question 2】B

【analysis】
B is correct.Under US GAAP,intangibles must be valued at historical cost;under IFRS they can be valued at cost or r*uation.
A is incorrect.Under IFRS,a classified balance sheet does separate current assets from non-current assets,but non-current assets could be presented first.
C is incorrect.A commercial real estate company would have many non-liquid assets and would not likely use the liquidity-based presentation under IFRS.A commercial bank would use this format.
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