備考CFA考試是不是練習(xí)了CFA考試題,考生在備考CFA考試中每個(gè)階段都是要做題的,那你是不是練習(xí)的很好了?在一級(jí)財(cái)報(bào)科目中知識(shí)占比是很高的,那在財(cái)報(bào)中你考試題練習(xí)準(zhǔn)備好了嗎?

under IFRS, which ... most likely represents low financial reporting quality? The company:

A. included gains from foreign exchange rate changes in its cost of goods sold.

B. entered a long-term lease for a customized piece of equipment and classified it as a finance lease.

C. reported an increase in EPS as a result of the sale of a subsidiary.


解析:選A。匯兌損益應(yīng)當(dāng)單獨(dú)披露,不計(jì)入COGS。B項(xiàng),定制設(shè)備的長(zhǎng)期租賃應(yīng)報(bào)告為融資租賃,符合IFRS。C項(xiàng),子公司出售帶來(lái)的每股收益的增加并不代表低質(zhì)量的財(cái)務(wù)報(bào)告,但它可能是低質(zhì)量的收益(盈余管理)。

Which ... most likely create opportunities ... to issue low-quality financial reports?

A. A company with an audit committee comprised only of independent board members

B. Government cutbacks in the enforcement branch of the financial regulator

C. Accounting standards that provide few choices

解析:選B。由于問(wèn)的是 opportunities,就要從監(jiān)管的角度考慮,找由于監(jiān)管不力造成鉆空子的選項(xiàng)。B項(xiàng),削減金融監(jiān)管機(jī)構(gòu),會(huì)使得監(jiān)督效率降低,符合題意。而A項(xiàng)的獨(dú)立審計(jì)、C項(xiàng)的準(zhǔn)則選擇性低,都減少了低質(zhì)量財(cái)務(wù)報(bào)告的機(jī)會(huì)。

這就是今天分享的CFA財(cái)報(bào)的考試題,你在備考中需要相關(guān)的CFA考試題,這邊有CFA考試題,有需要可以在線咨詢(xún)或者添加老師微信。