財(cái)報(bào)在CFA考試中的占比是比較大的，不管是在CFA一級(jí)還是二級(jí)中，那在CFA財(cái)報(bào)中是有CFO，它是什么意思？在CFA一級(jí)考試中這個(gè)知識(shí)點(diǎn)是怎樣出題呢？

CFO是Chief Financial Officer的簡(jiǎn)稱，翻譯過來是高級(jí)財(cái)務(wù)官，是企業(yè)治理結(jié)構(gòu)發(fā)展到一個(gè)新階段的必然產(chǎn)物。沒有高級(jí)財(cái)務(wù)官的治理結(jié)構(gòu)不是現(xiàn)代意義上完善的治理結(jié)構(gòu)。從這一層面上看，中國(guó)構(gòu)造治理結(jié)構(gòu)也應(yīng)設(shè)立CFO之類的職位。當(dāng)然，從本質(zhì)上講，CFO在現(xiàn)代治理結(jié)構(gòu)中的真正含義，不是其名稱的改變、官位的授予，而是其職責(zé)權(quán)限的取得，在管理中作用的真正發(fā)揮。


知道CFA中它的CFO是什么含義了，那在備考CFA考試中考試題是怎樣的題型呢？跟著融躍小編一起看看吧！

According to US GAAP, the payment of cash dividends during the year will most likely affect the cash flow from which type of activity?A. FinancingB. InvestingC. Operating

答案：A

For a company that prepares its financial statements under US GAAP, cash dividends paid are reported as a cash outflow in the cash flow from financing activities section on the statement of cash flows.


B is incorrect because payment of dividends is never treated as an investing activity under either US GAAP or IFRS.C is incorrect because payment of dividends is a financing activity under US GAAP, but it could be treated as an operating activity under IFRS.

所以在備考中是不是做到了練習(xí)呢？如果你沒有練習(xí)的話，那這邊有CFA考試題庫可以幫助你練習(xí)哦！