CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Income statement
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:

During the process data phase of financial statement analysis,an analyst will most likely develop a:
A、statement of purpose.
B、common-size balance sheet.
C、statement of cash flows.

【Answer to question 1】B

【analysis】
B is correct.During the process data phase,an analyst will produce a variety of reports and documents based on the information collected.These may include common-size statements,ratios and graphs,forecasts,adjusted statements,and analytical results.
A is incorrect.The statement of purpose is prepared during the articulation phase.
C is incorrect.The statement of cash flows is a source of information for the analyst.

Questions 2:

The following information is available about a company:
The company’s 2013 income tax expense(in thousands)is closest to:
A、$1,250.
B、$950.
C、$1,050.

【Answer to question 2】C

【analysis】
C is correct.Income tax expense reported on the income statement Income tax payable Net changes in the deferred tax assets and deferred tax liabilities.The change in the net deferred tax liability is a$50 increase(indicating that the income tax expense is$50 in excess of the income tax payable,or current income tax expense)and represents an increase in the expense.Therefore,the income tax expense=$1,000+$50=$1,050.
A is incorrect.It is the income tax payable plus the net deferred tax liability,not just the change in the net liability:$1,000+250=$1,250.
B is incorrect.Incorrectly subtracts the net deferred tax liability:$950=$1,000–$50.
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