CFA財務(wù)報表分析練習題＂Financial Report＂：財務(wù)報告準則
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。
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Questions 1:

Which of the following descriptions of financial reporting is considered to be of the highest quality?
A、Within GAAP but with earnings management
B、Within GAAP but with biased choices
C、Outside GAAP but with conservative choices

【Answer to question 1】B

【analysis】
B is correct.Along the financial reporting quality spectrum,financial reporting that is within GAAP but has biased choices is considered to be better quality than within-GAAP financial reporting that is subject to earnings management.Financial reporting that is non-compliant with GAAP is considered to be even lower quality.
A is incorrect.Along the financial reporting quality spectrum,financial reporting that is within GAAP but subject to earnings management is considered to be inferior to within-GAAP financial reporting that has biased choices.
C is incorrect.Along the financial reporting quality spectrum,financial reporting that is non-compliant with GAAP is considered to be inferior to GAAP-compliant financial reporting

Questions 2:

Which of the following statements is least accurate?
A、IFRS Foundation trustees appoint members of the IASB.
B、The IASB is monitored by a board that includes the US SEC.
C、IFRS Foundation trustees oversee the policy decisions of the FASB.

【Answer to question 2】C

【analysis】
C is correct.The Financial Accounting Foundation,not the IFRS,oversees FASB.
A is incorrect.IFRS Foundation trustees do appoint the members of the IASB.
B is incorrect.The Monitoring Board that oversees the IASB includes representatives from the European Commission,IOSCO,the Japan Financial Services Agency,and the US SEC.
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