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:
Private contracts,such as bank loan agreements,are most likely to provide an effective disciplinary mechanism to insure high financial reporting quality because:
A、loan covenants require the firm to meet specific financial ratios in order to renew the loan.
B、lenders monitor managers and pay close attention to the firm’s financial reports.
C、loan covenants may allow the lender to recover all or part of their investment if certain financial conditions are triggered.
【Answer to question 1】B
【analysis】
B is correct.The monitoring role of lenders is most likely to insure high-quality financial reports because the lenders inspect financial reports carefully to be sure they are not manipulated.
A is incorrect.The need to meet specific financial ratios may motivate managers to manipulate financial reports to achieve the target ratios.
C is incorrect.The desire to avoid financial triggers may motivate managers to manipulate financial reports so that loan covenants are not violated.
Questions 2:
The International Financial Reporting Standards(IFRS)Conceptual Framework identifies fundamental qualitative characteristics that make financial information useful.Which of the following is least likely to be one of these characteristics?
A、Faithful representation
B、Relevance
C、Materiality
【Answer to question 2】C
【analysis】
C is correct.The two fundamental qualitative characteristics that make financial information useful are relevance and faithful representation.Materiality relates to the level of detail of the information needed to achieve relevance.
A is incorrect.The two fundamental qualitative characteristics that make financial information useful are relevance and faithful representation.Materiality relates to the level of detail of the information needed to achieve relevance.
B is incorrect.The two fundamental qualitative characteristics that make financial information useful are relevance and faithful representation.Materiality relates to the level of detail of the information needed to achieve relevance.
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