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:

One of the notable differences between IFRS and US GAAP when dealing with income tax is best illustrated by the fundamental treatment of:
A、non-deductible goodwill.
B、the r*uation of property,plant,and equipment.
C、temporary differences between the carrying amount and tax base of assets and liabilities.

【Answer to question 1】B

【analysis】
B is correct.US GAAP prohibits the r*uation of PP&E.Therefore,this is a source of an important difference between US GAAP and IFRS with respect to reporting of income taxes.
A is incorrect.For non-deductible goodwill,despite some differences,US GAAP and IFRS are fundamentally the same.
C is incorrect.Both US GAAP and IFRS treat temporary differences in the same way fundamentally.

Questions 2:

At the beginning of the year,a company purchased a fixed asset for$500,000 with no expected residual value.The company depreciates similar assets on a straight-line basis over 10 years,whereas the tax authorities allow declining balance depreciation at the rate of 15%per year.In both cases,the company takes a full year’s depreciation in the first year.The tax rate is 40%.Which of the following statements concerning this asset at the end of the year is most accurate?
A、The tax base is$500,000.
B、The deferred tax asset is$10,000.
C、The temporary difference is$25,000.

【Answer to question 2】C

【analysis】
C is correct.The temporary difference is the difference between the net book value(NBV)of the asset for accounting purposes and the NBV for taxes.
cfa
A is incorrect.The tax base of the asset is the amount that will be deductible for tax purposes in future periods.At the end of the year that amount is$425,000:500,000–0.15(500,000).
B is incorrect.The difference will create a deferred tax liability of$10,000(25,000×40%),not a deferred tax asset.
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