備考CFA考試學(xué)習(xí)知識練習(xí)考試題是常事，考生備考CFA一級考試中經(jīng)濟(jì)學(xué)學(xué)習(xí)的如何？今天我們一起學(xué)習(xí)練習(xí)一下經(jīng)濟(jì)學(xué)的知識考試題！
一、At the beginning of 2019, S sold equipment with a three year service contract for a
single payment of $30,000. The fair value of the equipment was $24,000. S recorded
this transaction with "cash increase $30,000, sales revenue increases $30,000" Which
of the following statements is correct regarding S's current year financial statements?
A. the financial statements arc correct
B. net income would be overstated
C. total assets would be overstated
S不應(yīng)謔把30.000全部確認(rèn)為當(dāng)年的妝入，按照收入確認(rèn)原用,應(yīng)該履約義務(wù)完成時確認(rèn)收入.30.000中有24,000是設(shè)備的價錢，.其余為服務(wù)的費(fèi)用。收到30.000時，應(yīng)該記“現(xiàn)金增加30.000，銷售收入增加24.000，預(yù)收賬款增加6.000。當(dāng)未來3年履行服務(wù)合同時，再記預(yù)收賬款的減少，并確認(rèn)相應(yīng)的收入。題干提前確認(rèn)收入，將使凈利潤被高估。
二、The CFO of Cone Company would like to know the financial figure impacted by the different inventory treatments of LIFO and FIFO m a period of rising prices. The team member accountant A,B,C made the following statement:
Accountant A: UFO will result in a higher CPGS in the income statement and a higher cash flow from operation in cash flow statement
Accountant B: FIFO will result in a higher working capital m the balance sheet and a highernet income in the income statement
Accountant C: UFO will result in a higher current ratio while FIFO will result a higher debt to equity ratio
Which of them is incorrect0
A. Accountant B
B. Accountant C
C. Accountant A
采用后進(jìn)先出法.物價上升時，存貨采用的是較早（較便宜）的價格計量，從而使得流動資產(chǎn)的賬面價值較低，流動負(fù)債金額不變的情況下.current ratio會較小。采用*先出法，存貨采用較新的價格計量，從而使得資產(chǎn)的賬面價值高，負(fù)債不變的情況下.equity較高，debtTo equity會較低。會計C的說法不正確
會計A正硝.采用后進(jìn)先出法，物價上升時，銷貨成本采用較新的價格計量，筑貸成本較高，EBIT較低.稅費(fèi)較低,從而使得現(xiàn)金流量裊中的CF0較高。
會計C正月.采用*先出法.物價上升時,銷貨成本的價格采用的是較早的價格計量.因此等利澗較高。今貸則采用的是較新的價格計量.存貨的除面價值較高，從而使得源訪資產(chǎn)較高，因此曾達(dá)浜本較高。
CFA知識學(xué)習(xí)是長期的事情，但是堅持CFA考試是每一位學(xué)員應(yīng)該做到的。通過CFA考試掌握更多的金融知識，讓自己變成富有的人。更多CFA備考知識、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或者添加老師微信。
