CFA財務(wù)報表分析練習(xí)題＂Financial Report＂：A responsibility of the SEC
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(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 best describes a responsibility of the SEC?
A、Overseeing the Public Companies Accounting Oversight Board(PCAOB)
B、Prosecuting analysts who disseminate conclusions based on non-material non-public information
C、Promoting the adoption of global financial reporting standards

【Answer to question 1】A

【analysis】
A is correct.The SEC is responsible for overseeing the PCAOB under the Sarbanes–Oxley Act of 2002.
B is incorrect.Under mosaic theory,it is not a violation of CFA Institute standards or securities laws to disseminate conclusions based on non-material non-public information in combination with an analysis of public information
C is incorrect.This is one of the principle objectives of the IFRS Foundation.

Questions 2:

The convergence of global accounting standards has advanced to a degree that the Securities and Exchange Commission in the United States now mandates that foreign private issuers who use IFRS may report under:
A、US GAAP or under IFRS with a reconciliation to US GAAP.
B、US GAAP or under IFRS.
C、US GAAP with voluntary supplemental reporting under IFRS.

【Answer to question 2】B

【analysis】
B is correct.Historically,the Securities and Exchange Commission required reconciliation for foreign private issuers that did not prepare financial statements in accordance with US GAAP.However,the reconciliation requirement was eliminated as of 2008 for companies that prepared their financial statements under IFRS.
A is incorrect.Although reconciliations were required in the past,they are no longer required.
C is incorrect.The SEC does not mandate US GAAP as the primary reporting regime for foreign private issuers.
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