財(cái)務(wù)報(bào)告與分析中章節(jié)的設(shè)置是循序漸進(jìn)、逐層深入的，前面介紹的術(shù)語(yǔ)在后面還會(huì)有詳細(xì)的解釋與探討。
由于財(cái)務(wù)報(bào)告與分析本身自立體系，它是上市公司和報(bào)表使用人之間溝通交流的語(yǔ)言，所以學(xué)起來(lái)與外語(yǔ)學(xué)習(xí)有幾分相似。
財(cái)務(wù)報(bào)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(cái)務(wù)術(shù)語(yǔ)、體系等基本知識(shí)。
在此基礎(chǔ)上，第二部分更深入地講解財(cái)務(wù)報(bào)表編制以及財(cái)務(wù)報(bào)表分析的方法。
進(jìn)一步地，第三部分針對(duì)存在利潤(rùn)操縱空間的重點(diǎn)科目做詳細(xì)、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(cái)報(bào)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(cái)務(wù)分析的綜合應(yīng)用，不太適合一級(jí)的出題形式，所以出題比例相對(duì)比較少，大概占5%左右。
cfa

Questions 1:

Which of the following is least likely to be an acceptable approach for accounting standard setting bodies to use when developing accounting standards?
A、Revenue-expense-based
B、Objectives-oriented
C、Rules-based

【Answer to question 1】A

【analysis】
A is correct.The revenue/expense-based approach is a measurement approach,not a standard setting approach.
B is incorrect.An objectives-oriented approach includes both a framework of principles and appropriate levels of implementation guidance.This is a reasonable description of the approach of both IFRS and US GAAP.
C is incorrect.US GAAP has historically placed more emphasis on the rules-based approach.Standards tend to be more detailed and complex than equivalent IFRS standards.The Financial Accounting Standards Board(FASB)has been moving toward a more principles-based approach in recent years as part of the convergence effort between IFRS and US GAAP.
CFA那點(diǎn)事兒
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Questions 2:

An analyst has observed that the profit margins of a company have not increased or decreased significantly in the last few years.Which of the following is the most appropriate inference that can be made as to how this observation affects the company’s credit risk？The company’s credit risk is:
A、unaffected.
B、lower than otherwise.
C、higher than otherwise.

【Answer to question 2】B

【analysis】
B is correct.With no significant increases or decreases in margins in the last few years,the company has had stable margins.Stable margins are associated with lower credit risk.
A is incorrect:Stable margins are associated with lower credit risk than otherwise.
C is incorrect.With no significant increases or decreases in margins in the last few years,the company has had stable margins.Stable margins are generally associated with lower credit risk.
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