CFA財務(wù)報表分析練習(xí)題＂Financial Report＂：Financial Reporting Quality。
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:

Which of the following conditions conducive to issuing low-quality financial reports is most likely a result of poor internal controls?
A、Rationalization
B、Opportunity
C、Motivation

【Answer to question 1】B

【analysis】
B is correct.Poor internal controls provide opportunities for errors or fraud to be incorporated in financial reporting without being detected.
A is incorrect.Rationalization takes place after the low-quality reporting act has taken place and is a psychological process used by individuals to justify their actions.Poor internal controls are not a psychological process.
C is incorrect.Motivation results from personal pressures or corporate pressures to report on a low-quality basis.Poor internal controls provide the vehicle through which low-quality reporting can be concealed

Questions 2:

Which of the following approaches will most likely reveal manipulation of financial reporting?
A、Using EBITDA to adjust for non-recurring items
B、Evaluating potential warning signals in isolation
C、Comparing a company’s methods and policies to those of its peers

【Answer to question 2】C

【analysis】
C is correct.An investor should compare a company’s policies with those of its peers to determine whether its approaches match or differ from industry norms;if a company is the only one in its industry following a particular approach,a red flag is raised.
A is incorrect because companies may construct or report their own version of EBITDA.Thus,adjusting EBITDA for a non-recurring item,in and of itself,does not reflect or reveal manipulation or financial reporting.
B is incorrect because investors need to *uate warning signals cohesively,not on an isolated basis.
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