CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Inventory valuation method
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。
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Questions 1:

Which of the following inventory valuation methods best matches the actual historical cost of the inventory items sold to their physical flow?
A、LIFO
B、FIFO
C、Specific identification

【Answer to question 1】C

【analysis】
C is correct.Specific identification best matches the physical flow of the inventory items because it tracks the actual units that are sold.
A is incorrect.LIFO is based on cost flow assumptions but does not necessarily match the actual physical movement of the goods.
B is incorrect.FIFO is based on cost flow assumptions but does not necessarily match the actual physical movement of the goods.

Questions 2:

Selected financial information about a company is provided in the table:
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Which of the following conclusions is most accurate based on the foregoing information?
A、The company faces a strong possibility of future write-downs.
B、The price of supplies increased significantly.
C、Management anticipates a strong increase in product demand.

【Answer to question 2】A

【analysis】
A is correct.The company experienced a large buildup of finished goods(38%increase)and a decline in both raw materials(–11.3%)and work in process(–4.0%).This scenario suggests a decline in demand for the company’s products and a strong likelihood of future write-downs.Supplies grew by less than 2.0%,but sales increased by less than 5.0%,so it is unlikely that the price of supplies increased significantly.
B is incorrect.Supplies have grown by less than 2.0%,but sales have increased by just under 5.0%,so it is unlikely that there has been a significant increase in the price of supplies.
C is incorrect.There is a large buildup of finished goods(38%increase)and a decline in both raw materials(–11.3%)and work in process(–4.0%).This suggests a decline in demand for the firm’s products.
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