CFA財務(wù)報表分析練習(xí)題＂Financial Report＂：Long-Lived Assets
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。
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Questions 1:

Holding all else constant,a company that develops intangible assets internally rather than purchasing them is most likely to report:
A、lower amounts of assets.
B、higher investing cash outflows.
C、lower operating cash outflows.

【Answer to question 1】A

【analysis】
A is correct.Costs associated with internally developing intangible assets are usually expensed;thus,a company that has internally developed intangible assets through expenditures on R&D will recognize a lower amount of assets than a company that has obtained intangible assets through external purchase.
B is incorrect.Costs of acquiring intangible assets are classified as investing cash outflows.Thus if the company is developing assets internally,it will report lower investing cash outflows than a company that obtains intangibles through external purchase.
C is incorrect.Costs associated with internally developing intangible assets are classified as operating cash outflows.Thus,if the company is developing the intangible assets internally,it will report higher operating cash outflows than a company that obtains the intangibles through external purchase.
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Questions 2:

A company is purchasing a customer list that it expects will provide economic benefits for the next 5 years.The company chooses to use an accelerated amortization method.The choice will most likely result in an amortization expense that will be the:
A、highest in the fifth year.
B、highest in the first year.
C、same in all five years.

【Answer to question 2】B

【analysis】
B is correct.With accelerated amortization,first year amortization expense is the highest.
A is incorrect.With accelerated amortization,year 5 amortization expense should be the lowest.
C is incorrect.With accelerated amortization,amortization expense declines over the years.
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