CFA財務報表分析練習題＂Financial Report＂：Expenditure differentiation strategy
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。
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Questions 1:

The joint conceptual framework project of the International Accounting Standards Board(IASB)and the Financial Accounting Standards Board(FASB)guides the development of standards that are best described as:
A、integrated with local legal and economic norms.
B、comprehensive,complex rules designed to increase uniformity.
C、based on principles that limit the range of acceptable approaches.

【Answer to question 1】C

【analysis】
C is correct.The joint conceptual framework project aims to develop accounting standards based on principles in an attempt to achieve consistency in financial reporting approaches and judgments while trying to limit the range of acceptable answers.
A is incorrect.The joint conceptual framework project reflects the widespread recognition that coordination among global standard-setting bodies is better suited to global capital markets than independent development of financial reporting standards within each country.
B is incorrect.This statement describes rules-based standards.The joint conceptual framework is designed to foster the development of principles-based standards.

Questions 2:

A cell phone manufacturer has switched to high-margin premium-priced products with the most innovative features as part of its product differentiation strategy.Which of the following other changes is most consistent with this strategy?
A、An increase in inventory levels
B、A decrease in research and development expenditures
C、An increase in advertising expenditures

【Answer to question 2】C

【analysis】
C is correct.Expenditures on advertising and research are required to support a product differentiation strategy.The effect on inventory is uncertain.
A is incorrect because it is uncertain what the impact on inventory would be.
B is incorrect because R&D expenditures would be expected to increase.
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