CFA一級(jí)財(cái)務(wù)報(bào)表中的考點(diǎn)【財(cái)務(wù)報(bào)表的質(zhì)量】分級(jí)你知道嗎？一級(jí)知識(shí)是基礎(chǔ)，掌握CFA一級(jí)考試知識(shí)在備考CFA二級(jí)時(shí)才更從容，那在一級(jí)中這個(gè)知識(shí)你掌握沒(méi)，跟著小編一起看看！

財(cái)務(wù)報(bào)表質(zhì)量分級(jí)，據(jù)此對(duì)財(cái)務(wù)報(bào)表由高到低分為六級(jí)，列示如下：

Reporting is compliant with GAAP and decision useful;earnings are sustainable and adequate.

Reporting is compliant and decision useful,but earnings quality is low.

Reporting is compliant,but earnings quality is low and reporting choices and estimates are biased.

Reporting is compliant,but earnings are actively managed.

Reporting is not compliant,but the numbers presented are based on the company’s actual economic activities.

Reporting is not compliant and includes numbers that are fictitious or fraudulent.

CFA考試中也是要考這個(gè)知識(shí)點(diǎn)的，那這個(gè)知識(shí)點(diǎn)是怎樣的？跟著小編一起看看這個(gè)考試題哦！有需要這邊還有CFA考試題庫(kù)哦！


Financial reports of the lowest level of quality reflect:

A.fictitious events.

B.biased accounting choices.

C.accounting that is non-compliant with GAAP.

答案：A

解析：財(cái)務(wù)報(bào)表的質(zhì)量排序中，質(zhì)量*差的即為Reporting is not compliant and includes numbers that are fictitious or fraudulent，即會(huì)計(jì)報(bào)表的編制不滿足會(huì)計(jì)準(zhǔn)則，數(shù)據(jù)是虛構(gòu)的。

如果你在CFA課程學(xué)習(xí)方面遇見不同的困難，不妨與融躍老師在線聯(lián)系，讓老師為你進(jìn)行課程的解答。同時(shí)還可以試學(xué)融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你考試。