CFA知識(shí)點(diǎn)點(diǎn)掌握的如何，做題就能檢查出來(lái)，備考CFA考試是不是掌握了基礎(chǔ)知識(shí)，考試題也練習(xí)了很多呢？在備考中跟著小編一起看看這道CFA一級(jí)考試題哦！


On 1 January,a company that prepares its financial statements according to International Financial Reporting Standards (IFRS) arranged financing for the construction of a new plant.The company

borrowed NZ$5,000,000 at an interest rate of 8%,

issued NZ$5,000,000 of preferred shares with a cumulative dividend rate of 6%,and

temporarily invested NZ$2,000,000 of the loan proceeds during the first six months of construction and earned 7%on that amount.

The amount of financing costs to be capitalized to the cost of the plant in the first year is closest to:

A.NZ$400,000.

B.NZ$630,000.

C.NZ$330,000.

答案：C

解析：在IFRS體系下，資本化的利息費(fèi)用是債務(wù)所對(duì)應(yīng)的利息費(fèi)用與利息收入的差額，與優(yōu)先股無(wú)關(guān)。

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.