CFA財務報表分析練習題＂Financial Report＂：財務報告質量
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。
cfa

Questions 1:

If a company that leases assets for its own use classifies its leases as finance leases instead of as operating leases,its financial statements in the first year would most likely report:
A lower cash from operations.
B higher debt.
C higher equity.

【Answer to question 1】（B）

【analysis】
B is correct.Classifying leases as finance leases rather than operating leases for a lessee would increase the amount of total debt reported because the present value of the total lease payments is recognized as a liability.
A is incorrect.CFO is higher because the lease payment is not deducted from NI,just the portion that is interest expense(unless interest expense is classified as a financing activity...
C is incorrect.The net income is normally lower under a finance lease,so equity would also be lower(retained earnings).

Questions 2:

Which of the following companies would most likely be considered to have the lowest financial reporting quality,other things equal?:
A A company that provides high quality,decision-useful information under GAAP but delays its reports.
B A company that reports significant profits due to a favorable exchange rate movement.
C A company that reports the results from two different segments as a combined entity.

【Answer to question 2】（c）

【analysis】
C is correct.Combining the results from two segments is an example of biased reporting,which falls in the middle of the quality spectrum.It is difficult to interpret the profitability of each segment when their results are combined.
A is incorrect.The company’s reports are high quality,but the delay in reporting impairs their usefulness somewhat.The reporting is still better than biased reporting.
B is incorrect.This is an example of decision-useful information about a result that may not be sustainable.Reporting is not of the highest quality,but is better than biased reporting.
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