CFA例題是歷年考試的題目,是考試的重難點(diǎn)地方,因此建議考生在考前能夠進(jìn)行至少三套真題的練習(xí),這不是馬上7月CFA考試了,不知道你準(zhǔn)備的怎么樣呢?
Which of the following statements about balance sheets is most accurate?For balance sheets prepared under:
A、IFRS,a classified balance sheet must present current assets before noncurrent assets.
B、US GAAP,intangibles must be valued at historical cost.
C、IFRS,a commercial real estate company should use a liquidity based presentation.
【Answer】B
【analysis】
B is correct.Under US GAAP,intangibles must be valued at historical cost;under IFRS they can be valued at cost or ruation.
A is incorrect.Under IFRS,a classified balance sheet does separate current assets from non-current assets,but non-current assets could be presented first.
C is incorrect.A commercial real estate company would have many non-liquid assets and would not likely use the liquidity-based presentation under IFRS.A commercial bank would use this format.
在CFA考試前沖刺階段做題是很有效的,不知道你CFA題做的怎樣呢?這邊有CFA題庫(kù)可以幫助你學(xué)習(xí)!
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