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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"Financial Report":deferred tax assets

Questions 1:

If a company has a deferred tax asset reported on its statement of financial position and the tax authorities reduce the tax rate,which of the following statements is most accurate concerning the effect of the change?The existing deferred tax asset will:
A、not be affected.
B、increase in value.
C、decrease in value.

【Answer to question 1】C

【analysis】
C is correct.A decrease in the tax rate will result in a decrease in the previously reported amounts of deferred tax assets.That is,the value of the future tax assets,based on the new lower rate,is reduced for offsetting future tax payments.
A is incorrect.The change would affect not only the current year’s reported income tax expense but also any amounts previously established on the balance sheet.
B is incorrect.The value of the future benefits decreases,not increases.
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Questions 2:

An analyst gathers the following information about a company:
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If the company had used the first-in,first-out(FIFO)method instead of last-in,first-out(LIFO),its 2014 net income would most likely have been:
A、$9,000 higher.
B、$21,000 higher.
C、$30,000 lower.

【Answer to question 2】B

【analysis】
B is correct
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If an increase in the LIFO reserve occurs,LIFO COGS will be higher than FIFO by the amount of the increase.With a lower COGS under FIFO,pretax income will be higher by$30,000.With a lower COGS under FIFO,after-tax income will be higher by$30,000×(1–0.30)=$21,000.
A is incorrect.Tax rate×change in LIFO reserve=0.30×($450,000–$420,000)=$9,000
C is incorrect.Change in the LIFO reserve=$450,000–$420,000=$30,000
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