CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Understanding Balance Sheets
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)語在后面還會有詳細(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言，所以學(xué)起來與外語學(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、體系等基本知識。
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(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，不太適合一級的出題形式，所以出題比例相對比較少，大概占5%左右。
cfa

Questions 1:

Liabilities of a company equal:
A、assets plus equity.
B、equity minus assets.
C、assets minus equity.

【Answer to question 1】C

【analysis】
C is correct.The assets of a company are equal to sum of its liabilities and stockholders’equity:
A=L+E.Therefore,liabilities are equal to assets minus equity:L=A–E.A is incorrect because liabilities are equal to assets minus equity.
B is incorrect because equity is equal to assets minus liabilities.

Questions 2:

In the statement of cash flows,interest paid by a company is most likely included in:
A、either the operating or financing section under US GAAP.
B、either the operating or financing section under IFRS.
C、only the financing section under both IFRS and US GAAP

【Answer to question 2】B

【analysis】
B is correct.US GAAP requires that interest paid be classified as an operating cash flow;IFRS allows interest paid to be classified as either an operating or financing activity.
A is incorrect.US GAAP requires that interest paid be classified as an operating cash flow;IFRS allows interest paid to be classified as either an operating or financing activity.
C is incorrect.US GAAP requires that interest paid be classified as an operating cash flow;IFRS allows interest paid to be classified as either an operating or financing activity.
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