財務報告與分析中章節(jié)的設置是循序漸進、逐層深入的，前面介紹的術語在后面還會有詳細的解釋與探討。
由于財務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，所以學起來與外語學習有幾分相似。
財務報告與分析一共分為四大部分：
第一部分是掃盲階段，主要介紹財務術語、體系等基本知識。
在此基礎上，第二部分更深入地講解財務報表編制以及財務報表分析的方法。
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容的綜合應用。
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分析的綜合應用，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財務報表分析練習題＂Financial Report＂：Earnings management

Questions 1:

Which of the following is lowest in quality on the spectrum of GAAP conforming financial reports?
A、Aggressive accounting choices
B、Earnings management
C、Conservative accounting choices
【Answer to question 1】B
【analysis】
B is correct.Earnings management represents deliberate actions to influence reported earnings and their interpretation.The distinction between earnings management and biased choices is subtle and,primarily,a matter of intent.
A is incorrect because aggressive accounting is a biased choice.Biased accounting choices are higher in quality than earnings management on the spectrum of GAAP conforming financial reports.
C is incorrect because conservative accounting is a biased choice.Biased accounting choices are higher in quality than earnings management on the spectrum of GAAP conforming financial reports.

Questions 2:

Which of the following techniques is most likely to provide a company with the opportunity to inflate earnings?
A、Reductions in the useful lives of fixed assets
B、Last-in,first-out(LIFO)liquidation
C、Increases to tax asset valuation allowances
【Answer to question 2】B
【analysis】
B is correct.The LIFO liquidation of low-cost inventory layers results in the transfer of low inventory costs to the income statement as costs of goods sold.With reduced costs of goods sold,reported earnings are higher.
A is incorrect.Reducing the useful lives of fixed assets results in faster depreciation,and hence higher reported depreciation expense and lower reported earnings.
C is incorrect.Increases to tax asset valuation allowances are equivalent to asset write-downs,which reduce reported earnings.
以上就是【CFA財務報表分析練習題＂Financial Report＂：Earnings management】的全部內容，如果你想學習更多CFA相關知識，歡迎大家前往高頓教育官網(wǎng)CFA頻道！在這里，你可以學習更多精品課程，練習更多重點試題，了解更多最新考試動態(tài)。