CFA財務(wù)報表分析練習(xí)題＂Financial Report＂：non-GAAP financial measure
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

Questions 1:

Accounting choices within GAAP that decrease reported performance in the current period and may increase performance in later periods are most likely examples of:
A、aggressive accounting.
B、conservative accounting.
C、earnings that are not sustainable.

【Answer to question 1】B

【analysis】
B is correct.Conservative accounting choices decrease the company’s reported performance and financial position in the current period and may increase its reported performance and financial position in later periods.
A is incorrect because aggressive accounting choices have the opposite effect of increasing the company’s reported performance and financial position in the current period and may decrease its reported performance and financial position in later periods
C is incorrect because conservative accounting such as decreasing current reported performance and increasing later reported performance does not typically create a sustainability issue.

Questions 2:

Which of the following items is a non-GAAP financial measure?
A、Net income after taxes
B、Income from operations
C、EBITDA

【Answer to question 2】C

【analysis】
C is correct.EBITDA is a non-GAAP financial measure.The SEC prohibits the exclusion of charges or liabilities requiring cash settlement from any non-GAAP liquidity measures other than EBIT and EBITDA.
A is incorrect because net income after taxes is a GAAP-compliant financial measure that should be defined,calculated,and presented consistently with the same measure on income statements of other US-based publicly traded companies.
B is incorrect because income from operations is a GAAP-compliant financial measure that should be defined,calculated,and presented consistently with the same measure on income statements of other US-based publicly traded companies.
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