CFA財務報表分析練習題＂Financial Report＂：Inventory valuation method
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。
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Questions 1:

Which of the following inventory valuation methods best matches the actual historical cost of the inventory items sold to their physical flow?
A、LIFO
B、FIFO
C、Specific identification

【Answer to question 1】C

【analysis】
C is correct.Specific identification best matches the physical flow of the inventory items because it tracks the actual units that are sold.
A is incorrect.LIFO is based on cost flow assumptions but does not necessarily match the actual physical movement of the goods.
B is incorrect.FIFO is based on cost flow assumptions but does not necessarily match the actual physical movement of the goods.

Questions 2:

Selected financial information about a company is provided in the table:
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Which of the following conclusions is most accurate based on the foregoing information?
A、The company faces a strong possibility of future write-downs.
B、The price of supplies increased significantly.
C、Management anticipates a strong increase in product demand.

【Answer to question 2】A

【analysis】
A is correct.The company experienced a large buildup of finished goods(38%increase)and a decline in both raw materials(–11.3%)and work in process(–4.0%).This scenario suggests a decline in demand for the company’s products and a strong likelihood of future write-downs.Supplies grew by less than 2.0%,but sales increased by less than 5.0%,so it is unlikely that the price of supplies increased significantly.
B is incorrect.Supplies have grown by less than 2.0%,but sales have increased by just under 5.0%,so it is unlikely that there has been a significant increase in the price of supplies.
C is incorrect.There is a large buildup of finished goods(38%increase)and a decline in both raw materials(–11.3%)and work in process(–4.0%).This suggests a decline in demand for the firm’s products.
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