CFA考試中財(cái)報(bào)知識(shí)在考試中的占比是很高的，也是很重要的，沒有財(cái)會(huì)基礎(chǔ)的考生學(xué)習(xí)CFA是比較吃力的，財(cái)報(bào)中的三大報(bào)表很重要，那你對(duì)三大報(bào)表中的損益表知識(shí)掌握的如何呢？

接下來小編給你出CFA損益表中的一個(gè)知識(shí)，看看你是不是能將這個(gè)知識(shí)掌握住呢？能不能做對(duì)且明白其中包含的知識(shí)呢？


During the process data phase of financial statement analysis,an analyst will most likely develop a:

A、statement of purpose.

B、common-size balance sheet.

C、statement of cash flows.

【Answer 】B

【analysis】

B is correct.During the process data phase,an analyst will produce a variety of reports and documents based on the information collected.These may include common-size statements,ratios and graphs,forecasts,adjusted statements,and analytical results.

A is incorrect.The statement of purpose is prepared during the articulation phase.

C is incorrect.The statement of cash flows is a source of information for the analyst.

小編給你也說了解析，不知道對(duì)你來說是簡(jiǎn)單還是難呢？這邊有CFA考試題庫(kù)供你學(xué)習(xí)練習(xí)，有需要可以在線咨詢。