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。
Questions 1:
Which of the following is least likely to be an acceptable approach for accounting standard setting bodies to use when developing accounting standards?
A、Revenue-expense-based
B、Objectives-oriented
C、Rules-based
【Answer to question 1】A
【analysis】
A is correct.The revenue/expense-based approach is a measurement approach,not a standard setting approach.
B is incorrect.An objectives-oriented approach includes both a framework of principles and appropriate levels of implementation guidance.This is a reasonable description of the approach of both IFRS and US GAAP.
C is incorrect.US GAAP has historically placed more emphasis on the rules-based approach.Standards tend to be more detailed and complex than equivalent IFRS standards.The Financial Accounting Standards Board(FASB)has been moving toward a more principles-based approach in recent years as part of the convergence effort between IFRS and US GAAP.
Questions 2:
An analyst has observed that the profit margins of a company have not increased or decreased significantly in the last few years.Which of the following is the most appropriate inference that can be made as to how this observation affects the company’s credit risk？The company’s credit risk is:
A、unaffected.
B、lower than otherwise.
C、higher than otherwise.
【Answer to question 2】B
【analysis】
B is correct.With no significant increases or decreases in margins in the last few years,the company has had stable margins.Stable margins are associated with lower credit risk.
A is incorrect:Stable margins are associated with lower credit risk than otherwise.
C is incorrect.With no significant increases or decreases in margins in the last few years,the company has had stable margins.Stable margins are generally associated with lower credit risk.
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