CFA財務(wù)報表分析練習(xí)題＂Financial Report＂：The upward r*uation
財務(wù)報告與分析中章節(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(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。
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Questions 1:

At the end of the year,a company r*ued its manufacturing facilities,increasing their carrying amount by 12%.There had been no prior downward r*uation of these facilities.The r*uation will most likely cause the company’s:
A、return on assets to increase.
B、return on equity to decline.
C、net profit margin to increase.

【Answer to question 1】B

【analysis】
B is correct.The upward r*uation increases the carrying amount of the assets but bypasses net income.The r*uation is reported as other comprehensive income and will be accumulated in equity under the heading of r*uation surplus,increasing equity.This increase will cause the return on equity to decline.
A is incorrect.The upward r*uation causes an increase in the carrying amount of the assets but bypasses net income and is reported as other comprehensive income(under the heading of r*uation surplus),increasing equity.This will cause the return on assets to decline(same income,higher assets).
C is incorrect.The upward r*uation causes an increase in the carrying amount of the assets but bypasses net income and is reported as other comprehensive income(under the heading of r*uation surplus),increasing equity.This will cause Net Income/Sales to be unaffected.

Questions 2:

A technology company,reporting under US GAAP,has three classes of intangible assets.The table below shows information on each of the three classes.:
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Based on the data provided,the intangible asset that has the largest absolute impairment charge for the period ended 31 December 31 2020,is:
A、computer software.
B、licenses.
C、goodwill.

【Answer to question 2】B

【analysis】
B is correct.Licenses will have the largest dollar impairment charge on the income statement due to the size of the implied impairment charge,which is calculated as:Accumulated impairment losses and amortization as of 31 December 2019–(Accumulated impairment losses and amortization as of 31 December 2019+Exchange movements+Amortization charge for year+Net Additions(Disposals)).In this case the largest impairment loss that will be reported is due to licenses.Impairment charge due to licenses=10,856–(8,243+821+1,244–25)=573.
A is incorrect because the amount of the impairment charge due to computer software is less than that of licenses.The computer software impairment charge for 20X2 in dollars=8,214–(5,257+334+2,102)=521.
C is incorrect because the amount of the impairment charge due to goodwill is less than that of licenses.The goodwill impairment charge for 20X2 in dollars=73,194–(65,321+7,324)=549.
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