財(cái)報(bào)知識(shí)點(diǎn)是怎樣的?考生在學(xué)習(xí)中需要掌握多少的知識(shí)?考生在備考中CFA財(cái)報(bào)題做的如何?在學(xué)習(xí)中現(xiàn)金流也是考點(diǎn)之一,那就跟著一起看看吧!
Which ... most likely signal that a company may be using aggressive accrual accounting policies to shift current expenses to later periods? Over the last five-year period, the ratio of cash flow to net income has:
A. increased each year.
B. decreased each year.
C. fluctuated from year to year.

解析:選B。如果一家公司的現(xiàn)金流量與凈收入的比率一直低于1或不斷下降,這可能是通過(guò)激進(jìn)的權(quán)責(zé)發(fā)生制會(huì)計(jì)政策操縱財(cái)務(wù)報(bào)告信息的信號(hào)。當(dāng)凈收入持續(xù)高于經(jīng)營(yíng)活動(dòng)提供的現(xiàn)金時(shí),公司可能使用激進(jìn)的權(quán)責(zé)發(fā)生制會(huì)計(jì)政策,將當(dāng)期費(fèi)用轉(zhuǎn)移到后期。


Earnings that result from non-recurring activities most likely indicate:
A. lower-quality earnings.
B. biased accounting choices.
C. lower-quality financial reporting.
解析:選A。非經(jīng)常性活動(dòng)的收益不可持續(xù),這種收益是低質(zhì)量收益(盈余管理)。確認(rèn)由非經(jīng)常性活動(dòng)產(chǎn)生的收益既不是一種有偏見(jiàn)的會(huì)計(jì)選擇,也不代表較低質(zhì)量的財(cái)務(wù)報(bào)告,因?yàn)樗覍?shí)地反映了經(jīng)濟(jì)事件。

CFA知識(shí)掌握不是一蹴而就的,需要考生不斷的積累,在備考CFA考試中遇到什么問(wèn)題可以在線咨詢,CFA知識(shí)學(xué)習(xí)需要的是堅(jiān)持,如果你需要CFA課程和資料可以添加老師微信。