財務(wù)報告與分析中章節(jié)的設(shè)置是循序漸進、逐層深入的，前面介紹的術(shù)語在后面還會有詳細的解釋與探討。
由于財務(wù)報告與分析本身自立體系，它是上市公司和報表使用人之間溝通交流的語言，所以學(xué)起來與外語學(xué)習(xí)有幾分相似。
財務(wù)報告與分析一共分為四大部分：
第一部分是掃盲階段，主要介紹財務(wù)術(shù)語、體系等基本知識。
在此基礎(chǔ)上，第二部分更深入地講解財務(wù)報表編制以及財務(wù)報表分析的方法。
進一步地，第三部分針對存在利潤操縱空間的重點科目做詳細、深入的討論。
最后，第四部分是前面三部分內(nèi)容的綜合應(yīng)用。
四大部分在考試中占比最大的是第二部分和第三部分，大概占財報分析所有題目的80%以上。其次是第一部分，占比10%左右。
由于第四部分是財務(wù)分析的綜合應(yīng)用，不太適合一級的出題形式，所以出題比例相對比較少，大概占5%左右。
cfa

CFA財務(wù)報表分析練習(xí)題＂Financial Report＂:Performance Evaluation

Questions 1:

An analyst’s examination of the performance of a company is least likely to include an assessment of a company’s:
A、assets relative to its liabilities.
B、profitability.
C、cash flow generating ability.
【Answer to question 1】A
【analysis】
A is correct.Assessment of performance includes analysis of profitability and cash flow generating ability.The relationship between assets and liabilities is used to assess a company’s financial position,not its performance.
B is incorrect.Assessment of performance includes analysis of profitability.
C is incorrect.Assessment of performance includes analysis of cash flow generating ability

Questions 2:

A company has a building with a net carrying amount of$100,000 and a tax base of$120,000.The tax rate was 20%when the asset was purchased,but it is scheduled to be reduced to 17%this year.Which of the following will the company most likely report related to this building?
A、Deferred tax asset:$4,000
B、Deferred tax asset:$3,400
C、Deferred tax liability:$600
【Answer to question 2】B
【analysis】
B is correct.The deferred tax asset is based on the temporary difference arising from the difference in the carrying value for taxes vs.the financial statements=(120,000–100,000)×17%=3,400.The rate that should be used is the rate expected when the reversal will occur,which is now the lower rate of 17%.
A is incorrect because the old tax rate is used:(120,000–100,000)×20%=4,000.
C is incorrect.It incorrectly nets the tax rates:(100,000–120,000)×(20%–17%)=–600.
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