CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：財(cái)務(wù)報(bào)告準(zhǔn)則
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言，所以學(xué)起來與外語學(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、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，第三部分針對存在利潤操縱空間的重點(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 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.
以上就是【CFA財(cái)務(wù)報(bào)表分析練習(xí)題之財(cái)務(wù)報(bào)告準(zhǔn)則2】的全部內(nèi)容，如果你想學(xué)習(xí)更多CFA相關(guān)知識(shí)，歡迎大家前往高頓教育官網(wǎng)CFA頻道！在這里，你可以學(xué)習(xí)更多精品課程，練習(xí)更多重點(diǎn)試題，了解更多最新考試動(dòng)態(tài)。