CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Understanding Income Statements
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言，所以學(xué)起來與外語學(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、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，第三部分針對存在利潤操縱空間的重點(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:

A company recorded the following events during 2014:
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On the 2014 statement of cash flows,the company’s net cash flow from investing activities(in thousands)is closest to:
A、$285.
B、–$275.
C、–$215.

【Answer to question 1】B

【analysis】
B is correct.Only the cash flows for the purchase of the shares in an affiliated company is cash from investing activities,thus the net amount is–$275,000.Cash flows from trading securities is an operating activity,and cash flow from issuing bonds is a financing activity.
A is incorrect.It also includes the proceeds from the issuance of the bond,but that is a financing activity:–275,000–240,000+300,000+500,000=285,000.
C is incorrect.It includes the proceeds and purchase of the trading securities,but they are operating activities:–275,000–240,000+300,000=–215,000

Questions 2:

The converged revenue recognition standards(issued by the International Accounting Standards Board and the Financial Accounting Standards Board in May 2014)are best described as differing from pre-converged US GAAP in that they:
A、align the recognition of revenue with the customer’s fulfillment of payment obligations.
B、provide extensive additional guidance for specific industries and transactions.
C、provide a principles-based approach applicable to many types of revenuegenerating activities.

【Answer to question 2】C

【analysis】
C is correct.The converged standards aim to take a principles-based approach that avoids the provision of specific rules and requirements characteristic of current US GAAP revenue recognition standards.
A is incorrect.Neither current US GAAP nor the new standard suggests aligning revenue recognition with receipt of payments,except where collectability is uncertain.
B is incorrect.Current US GAAP includes extensive guidance on specific industries and transactions.The new standard moves away from this approach.
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