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。