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。
cfa

CFA財務(wù)報表分析練習(xí)題＂Financial Report＂：Earnings management

Questions 1:

Which of the following is lowest in quality on the spectrum of GAAP conforming financial reports?
A、Aggressive accounting choices
B、Earnings management
C、Conservative accounting choices
【Answer to question 1】B
【analysis】
B is correct.Earnings management represents deliberate actions to influence reported earnings and their interpretation.The distinction between earnings management and biased choices is subtle and,primarily,a matter of intent.
A is incorrect because aggressive accounting is a biased choice.Biased accounting choices are higher in quality than earnings management on the spectrum of GAAP conforming financial reports.
C is incorrect because conservative accounting is a biased choice.Biased accounting choices are higher in quality than earnings management on the spectrum of GAAP conforming financial reports.

Questions 2:

Which of the following techniques is most likely to provide a company with the opportunity to inflate earnings?
A、Reductions in the useful lives of fixed assets
B、Last-in,first-out(LIFO)liquidation
C、Increases to tax asset valuation allowances
【Answer to question 2】B
【analysis】
B is correct.The LIFO liquidation of low-cost inventory layers results in the transfer of low inventory costs to the income statement as costs of goods sold.With reduced costs of goods sold,reported earnings are higher.
A is incorrect.Reducing the useful lives of fixed assets results in faster depreciation,and hence higher reported depreciation expense and lower reported earnings.
C is incorrect.Increases to tax asset valuation allowances are equivalent to asset write-downs,which reduce reported earnings.
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