财务报告与分析中章节的设置是循序渐进、逐层深入的，前面介绍的术语在后面还会有详细的解释与探讨。
由于财务报告与分析本身自立体系，它是上市公司和报表使用人之间沟通交流的语言，所以学起来与外语学习有几分相似。
财务报告与分析一共分为四大部分：
第一部分是扫盲阶段，主要介绍财务术语、体系等基本知识。
在此基础上，第二部分更深入地讲解财务报表编制以及财务报表分析的方法。
进一步地，第三部分针对存在利润操纵空间的重点科目做详细、深入的讨论。
最后，第四部分是前面三部分内容的综合应用。
四大部分在考试中占比最大的是第二部分和第三部分，大概占财报分析所有题目的80%以上。其次是第一部分，占比10%左右。
由于第四部分是财务分析的综合应用，不太适合一级的出题形式，所以
出题比例相对比较少，大概占5%左右。
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CFA财务报表分析练习题＂Financial Report＂:Performance Evaluation
Questions 1:
An analyst’s examination of the performance of a company is least likely to include an assessment of a company’s:
A、assets relative to its liabilities.
B、profitability.
C、cash flow generating ability.
【Answer to question 1】A
【analysis】
A is correct.Assessment of performance includes analysis of profitability and cash flow generating ability.The relationship between assets and liabilities is used to assess a company’s financial position,not its performance.
B is incorrect.Assessment of performance includes analysis of profitability.
C is incorrect.Assessment of performance includes analysis of cash flow generating ability
Questions 2:
A company has a building with a net carrying amount of$100,000 and a tax base of$120,000.The tax rate was 20%when the asset was purchased,but it is scheduled to be reduced to 17%this year.Which of the following will the company most likely report related to this building?
A、Deferred tax asset:$4,000
B、Deferred tax asset:$3,400
C、Deferred tax liability:$600
【Answer to question 2】B
【analysis】
B is correct.The deferred tax asset is based on the temporary difference arising from the difference in the carrying value for taxes vs.the financial statements=(120,000–100,000)×17%=3,400.The rate that should be used is the rate expected when the reversal will occur,which is now the lower rate of 17%.
A is incorrect because the old tax rate is used:(120,000–100,000)×20%=4,000.
C is incorrect.It incorrectly nets the tax rates:(100,000–120,000)×(20%–17%)=–600.
以上就是【CFA财务报表分析练习题＂Financial Report＂：
Performance Evaluation】的全部内容，如果你想学习更多CFA相关知识，欢迎大家前往
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