CFA财务报表分析练习题＂Financial Report＂：non-GAAP financial measure
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:
Accounting choices within GAAP that decrease reported performance in the current period and may increase performance in later periods are most likely examples of:
A、aggressive accounting.
B、conservative accounting.
C、earnings that are not sustainable.
【Answer to question 1】B
【analysis】
B is correct.Conservative accounting choices decrease the company’s reported performance and financial position in the current period and may increase its reported performance and financial position in later periods.
A is incorrect because aggressive accounting choices have the opposite effect of increasing the company’s reported performance and financial position in the current period and may decrease its reported performance and financial position in later periods
C is incorrect because conservative accounting such as decreasing current reported performance and increasing later reported performance does not typically create a sustainability issue.
Questions 2:
Which of the following items is a non-GAAP financial measure?
A、Net income after taxes
B、Income from operations
C、EBITDA
【Answer to question 2】C
【analysis】
C is correct.EBITDA is a non-GAAP financial measure.The SEC prohibits the exclusion of charges or liabilities requiring cash settlement from any non-GAAP liquidity measures other than EBIT and EBITDA.
A is incorrect because net income after taxes is a GAAP-compliant financial measure that should be defined,calculated,and presented consistently with the same measure on income statements of other US-based publicly traded companies.
B is incorrect because income from operations is a GAAP-compliant financial measure that should be defined,calculated,and presented consistently with the same measure on income statements of other US-based publicly traded companies.
以上就是【CFA财务报表分析练习题＂Financial Report＂：non-GAAP financial measure】的全部内容，如果你想学习更多CFA相关知识，欢迎大家前往
高顿教育官网CFA频道！在这里，你可以学习更多精品课程，练习更多重点试题，了解更多最新考试动态。
写评论
