CFA财务报表分析练习题＂Financial Report＂：Inventory valuation method
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 inventory valuation methods best matches the actual historical cost of the inventory items sold to their physical flow?
A、LIFO
B、FIFO
C、Specific identification
【Answer to question 1】C
【analysis】
C is correct.Specific identification best matches the physical flow of the inventory items because it tracks the actual units that are sold.
A is incorrect.LIFO is based on cost flow assumptions but does not necessarily match the actual physical movement of the goods.
B is incorrect.FIFO is based on cost flow assumptions but does not necessarily match the actual physical movement of the goods.
Questions 2:
Selected financial information about a company is provided in the table:
Which of the following conclusions is most accurate based on the foregoing information?
A、The company faces a strong possibility of future write-downs.
B、The price of supplies increased significantly.
C、Management anticipates a strong increase in product demand.
【Answer to question 2】A
【analysis】
A is correct.The company experienced a large buildup of finished goods(38%increase)and a decline in both raw materials(–11.3%)and work in process(–4.0%).This scenario suggests a decline in demand for the company’s products and a strong likelihood of future write-downs.Supplies grew by less than 2.0%,but sales increased by less than 5.0%,so it is unlikely that the price of supplies increased significantly.
B is incorrect.Supplies have grown by less than 2.0%,but sales have increased by just under 5.0%,so it is unlikely that there has been a significant increase in the price of supplies.
C is incorrect.There is a large buildup of finished goods(38%increase)and a decline in both raw materials(–11.3%)and work in process(–4.0%).This suggests a decline in demand for the firm’s products.
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