CFA备考|CFA考试试题精选_财务报表分析试题
备考必备 | 2015-11-30
【每日一题】CFA一级财务1：
Which of the following statement is leastlikely to be correct:
A. financial ratios can determinecompany’s past performance.
B. financial ratios can not determinecompany’s current financial condition.
C. financial ratios can not determinecompany’s creditworthiness.
Solution: C
If ignoring taxes, a company chooses tocapitalize an expenditure related to capital assets instead of expensing it ,the company will most likely report:
A. a lower operating cash flow in thatperiod..
B. a lower investing cash flow in futureperiods.
C. Free cash flow to the firm will stayfor the same in that period.
Solution: C
IF IFRS applies, which one is correctabout the classification of cash flow?
A. CFO CFA.
B. CFO CFO.
C. CFI CFF.
Solution: A
The CFO of a zero-coupon bond is mostlikely:
A. Overstated.
B. Understated.
C. No change.
Solution: A
【每日一题】CFA一级财务5：
Compared with IFRS,those prepared under U.S. GAAP generally accepted accounting principles,analysts may need to make adjustments related to:
A. realized losses.
B. unrealized gainsand losses for trading securities.
C. unrealized gainsand losses for available-for-sale securities.
Solution: C
Which of the following statements aboutbalance sheets is most accurate?
A. Under IFRS, a classified balance sheetmust present current assets before non-current assets.
B. Under IFRS, intangibles can be valuedat cost or revaluation.
C. Under IFRS, a commercial real estatecompany should use a liquidity based presentation.
Solution: B
.jpg)
相关标签 CFA三级 CFA二级 CFA一级
