CFA財務(wù)報表分析練習題＂Financial Report＂：Financial Reporting Standards
財務(wù)報告與分析中章節(jié)的設(shè)置是循序漸進、逐層深入的，前面介紹的術(shù)語在后面還會有詳細的解釋與探討。
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，所以學起來與外語學習有幾分相似。
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、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

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財務(wù)報表分析練習題之財務(wù)報告準則】的全部內(nèi)容，如果你想學習更多CFA相關(guān)知識，歡迎大家前往高頓教育官網(wǎng)CFA頻道！在這里，你可以學習更多精品課程，練習更多重點試題，了解更多最新考試動態(tài)。