CFA财务报表分析练习题＂Financial Report＂：Financial Reporting Standards
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 consistent with the goals of accounting standards developed under the joint conceptual framework project of the International Accounting Standards Board(IASB)and the US Financial Accounting Standards Board(FASB)?Accounting standards should be:
A、principles based.
B、developed independently.
C、internally consistent.
【Answer to question 1】B
【analysis】
B is correct.Under the joint conceptual framework project of the IASB and the FASB,accounting standards should be principles based,internally consistent,and converged.The goal of the joint framework is to move away from the independent development of accounting standards.
A is incorrect.Accounting standards should be principles based.
C is incorrect.Accounting standards should be internally consistent.
Questions 2:
To *uate the potential effect of an innovative and unique type of business transaction on financial statements,an analyst’s best approach is to:
A、monitor the actions of standard setters and regulators.
B、gain an understanding of the transaction’s economic purpose.
C、consider the approach taken for“new”transactions that arose in the past.
【Answer to question 2】B
【analysis】
B is correct.By understanding the economic purpose of a transaction and applying the conceptual framework,an analyst may be able to *uate the potential effect on financial statements,even in the absence of specific standards.
A is incorrect.Given the lag between new product development and regulatory action,the actions of standard setters and regulators are unlikely to be helpful when the new transactions initially arise.
C is incorrect.New types of transactions have unique elements that distinguish them from the transactions that arose previously.They may or may not affect the financial statements in the same way.
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