在財報中你CFA考試題練習準備好了嗎?練習來了!

 備考CFA考試是不是練習了CFA考試題,考生在備考CFA考試中每個階段都是要做題的,那你是不是練習的很好了?在一級財報科目中知識占比是很高的,那在財報中你考試題練習準備好了嗎?

under IFRS, which ... most likely represents low financial reporting quality? The company:

A. included gains from foreign exchange rate changes in its cost of goods sold.

B. entered a long-term lease for a customized piece of equipment and classified it as a finance lease.

C. reported an increase in EPS as a result of the sale of a subsidiary.

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解析:選A。匯兌損益應當單獨披露,不計入COGS。B項,定制設備的長期租賃應報告為融資租賃,符合IFRS。C項,子公司出售帶來的每股收益的增加并不代表低質量的財務報告,但它可能是低質量的收益(盈余管理)。

Which ... most likely create opportunities ... to issue low-quality financial reports?

A. A company with an audit committee comprised only of independent board members

B. Government cutbacks in the enforcement branch of the financial regulator

C. Accounting standards that provide few choices

解析:選B。由于問的是 opportunities,就要從監管的角度考慮,找由于監管不力造成鉆空子的選項。B項,削減金融監管機構,會使得監督效率降低,符合題意。而A項的獨立審計、C項的準則選擇性低,都減少了低質量財務報告的機會。

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