在備考CFA考試中你的知識點(diǎn)掌握情況需要做題才能檢驗(yàn)，但是在初期備考中考生也是要學(xué)習(xí)過CFA知識做題的，就是學(xué)習(xí)一章節(jié)就要做題的，那在CFA一級考試中你的考試題做的如何？財(cái)報科目知識是重點(diǎn)，跟著小編看看CFA財(cái)報的考試題！
Assume the companies use a periodic inventory system. Zimt AG wrote down the value of its inventory in 2017 and reversed the write-down in 2018. Compared to the results the company would have reported if the write-down had never occurred, Zimt’s reported 2018:
A. profit was overstated.
B. cash flow from operations was overstated.
C. year-end inventory balance was overstated.
解析：選A。減記逆轉(zhuǎn)將銷售成本從2018年轉(zhuǎn)移至2017年。2017年銷售成本因減記而較高，2018年銷售成本因減記逆轉(zhuǎn)而較低（這個思路要掌握）。因此，報告的2018年利潤被夸大了。B項(xiàng)，經(jīng)營性現(xiàn)金流不受非現(xiàn)金減記的影響，但2018年的利潤上升可能導(dǎo)致更高的稅收，從而減少經(jīng)營性現(xiàn)金流。C項(xiàng)，2018年的庫存余額是一樣的，因?yàn)闇p記和減記逆轉(zhuǎn)相互抵消。
這就是CFA財(cái)報中的定性問題，對于CFA一級考試中也是有定量考題的，考生在考試中遇到的這兩種考試題型，看看計(jì)算題是不是能夠做對呢？
A Europe-based telecommunications provider follows IFRS and capitalizes new product development costs. During 2014, it spent €25 million on new product development and reported an amortization expense related to a prior year’s new product development of €10 million. The company’s cash flow from operations was €290 million. An analyst is comparing the European company with a US-based telecommunications provider and has decided to adjust its financial statements to US GAAP. Under US GAAP, ignoring tax effects, the cash flow from operations for the European company would be closest to:
A. €265 million.
B. €290 million.
C. €275 million.
解析：選A。US GAAP 要求研發(fā)成本都應(yīng)在發(fā)生時支出。運(yùn)營的現(xiàn)金流將低于開發(fā)支出，290 - 25 = 265。前期開發(fā)成本的攤銷屬于非現(xiàn)金費(fèi)用，不影響現(xiàn)金流。
所以在備考中要知道CFA考試考哪些題型，如果你對CFA考試相關(guān)的問題有什么疑惑的話可以在線咨詢老師。
