財務報告與分析中章節(jié)的設置是循序漸進、逐層深入的，前面介紹的術語在后面還會有詳細的解釋與探討。
由于財務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，主要介紹財務術語、體系等基本知識。
在此基礎上，第二部分更深入地講解財務報表編制以及財務報表分析的方法。
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容的綜合應用。
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分析的綜合應用，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:

Private contracts,such as bank loan agreements,are most likely to provide an effective disciplinary mechanism to insure high financial reporting quality because:
A、loan covenants require the firm to meet specific financial ratios in order to renew the loan.
B、lenders monitor managers and pay close attention to the firm’s financial reports.
C、loan covenants may allow the lender to recover all or part of their investment if certain financial conditions are triggered.

【Answer to question 1】B

【analysis】
B is correct.The monitoring role of lenders is most likely to insure high-quality financial reports because the lenders inspect financial reports carefully to be sure they are not manipulated.
A is incorrect.The need to meet specific financial ratios may motivate managers to manipulate financial reports to achieve the target ratios.
C is incorrect.The desire to avoid financial triggers may motivate managers to manipulate financial reports so that loan covenants are not violated.
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Questions 2:

The International Financial Reporting Standards(IFRS)Conceptual Framework identifies fundamental qualitative characteristics that make financial information useful.Which of the following is least likely to be one of these characteristics?
A、Faithful representation
B、Relevance
C、Materiality

【Answer to question 2】C

【analysis】
C is correct.The two fundamental qualitative characteristics that make financial information useful are relevance and faithful representation.Materiality relates to the level of detail of the information needed to achieve relevance.
A is incorrect.The two fundamental qualitative characteristics that make financial information useful are relevance and faithful representation.Materiality relates to the level of detail of the information needed to achieve relevance.
B is incorrect.The two fundamental qualitative characteristics that make financial information useful are relevance and faithful representation.Materiality relates to the level of detail of the information needed to achieve relevance.
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