CFA一級(jí)知識(shí)是基礎(chǔ)，只有將CFA一級(jí)考試知識(shí)掌握清楚，在備考CFA二級(jí)才更輕松，在備考CFA一級(jí)考試的時(shí)候是不是掌握了考試題？如果沒(méi)有的話，跟著小編一起看看CFA一級(jí)考試題哦！

1、Which of the following statements about the impact of leases on the financial statements of the lessee is least accurate?

A. Net income is lower in the early years of a finance lease than an operating lease.

B. A finance lease results in higher liabilities compared to an operating lease.

C. Cash flow from investing is higher for a finance lease than an operating lease.

solution：C


answer：Cash flow from investing is not affected by a lease being either a finance or an operating lease. Finance leases reduce cash flow from operations by only the portion of the lease payment attributed to interest expense. Cash flow from financing is reduced by the rest of the finance lease payment which is the principal part of the payment.

2、Interest expense is reported on the income statement as a function of:

A. the market rate.

B. the coupon payment.

C. the unamortized bond discount.

solution：A

answer：Interest expense is always equal to the book value of the bond at the beginning of the period multiplied by the market rate at issuance.

CFA知識(shí)學(xué)習(xí)是長(zhǎng)期的事情，但是堅(jiān)持CFA考試是每一位學(xué)員應(yīng)該做到的。通過(guò)CFA考試掌握更多的金融知識(shí)，讓自己變成富有的人。更多CFA備考知識(shí)、資料領(lǐng)取及學(xué)習(xí)答疑的事情，學(xué)員可以在線咨詢老師。