CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Financial Reporting Standards
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(yǔ)在后面還會(huì)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(yǔ)言，所以學(xué)起來(lái)與外語(yǔ)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(yǔ)、體系等基本知識(shí)。
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(duì)存在利潤(rùn)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(jí)的出題形式，所以出題比例相對(duì)比較少，大概占5%左右。
cfa

Questions 1:

Which of the following is least consistent with the goals of accounting standards developed under the joint conceptual framework project of the International Accounting Standards Board(IASB)and the US Financial Accounting Standards Board(FASB)?Accounting standards should be:
A、principles based.
B、developed independently.
C、internally consistent.

【Answer to question 1】B

【analysis】
B is correct.Under the joint conceptual framework project of the IASB and the FASB,accounting standards should be principles based,internally consistent,and converged.The goal of the joint framework is to move away from the independent development of accounting standards.
A is incorrect.Accounting standards should be principles based.
C is incorrect.Accounting standards should be internally consistent.

Questions 2:

To *uate the potential effect of an innovative and unique type of business transaction on financial statements,an analyst’s best approach is to:
A、monitor the actions of standard setters and regulators.
B、gain an understanding of the transaction’s economic purpose.
C、consider the approach taken for“new”transactions that arose in the past.

【Answer to question 2】B

【analysis】
B is correct.By understanding the economic purpose of a transaction and applying the conceptual framework,an analyst may be able to *uate the potential effect on financial statements,even in the absence of specific standards.
A is incorrect.Given the lag between new product development and regulatory action,the actions of standard setters and regulators are unlikely to be helpful when the new transactions initially arise.
C is incorrect.New types of transactions have unique elements that distinguish them from the transactions that arose previously.They may or may not affect the financial statements in the same way.
以上就是【CFA財(cái)務(wù)報(bào)表分析練習(xí)題之財(cái)務(wù)報(bào)告準(zhǔn)則】的全部?jī)?nèi)容，如果你想學(xué)習(xí)更多CFA相關(guān)知識(shí)，歡迎大家前往高頓教育官網(wǎng)CFA頻道！在這里，你可以學(xué)習(xí)更多精品課程，練習(xí)更多重點(diǎn)試題，了解更多最新考試動(dòng)態(tài)。