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(shù)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(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(nèi)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＂：Direct cash flow statement

Questions 1:

"Financial Report":Direct cash flow statement
Questions 1:
Which of the following is the most likely reason for an analyst to choose the direct method rather than the indirect method for analyzing a firm’s operating cash flows?
A、To understand the relationship between net income and operating cash flows
B、To identify operating cash flows by source and by use
C、To avoid making adjustments for non-cash items
【Answer to question 1】B
【analysis】
B is correct.The direct method cash flow statement presents specific operating cash flows by source and use.
A is incorrect because the indirect method starts with net income and presents clearly the relationship between net income and operating cash flows.
C is incorrect because the indirect method cash flow statement adjusts for non-cash items,not the direct method

Questions 2:

A company incurred the following unrealized holding gains in the current year:
●$100,000 on securities held for trading
●$500,000 on the foreign currency translation adjustment of a self-sustaining non-domestic subsidiary
Other comprehensive income for the year is closest to:
A$600,000.
B$100,000.
C$500,000.
【Answer to question 2】C
【analysis】
C is correct.Unrealized holding gains foreign currency translation adjustments are included in other comprehensive income.
A is incorrect.This calculation incorrectly includes the gain on securities held for trading.These gains are recognized in net income,not other comprehensive income:$100,000+$500,000=$600,000.
B is incorrect.This calculation incorrectly excludes the foreign currency translation adjustment and fails to include the gains on securities held for trading.These gains are recognized in net income,not other comprehensive income.
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