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。
cfa

Questions 1:

One reason that the last-in,first-out(LIFO)inventory valuation method is widely used in the United States is most likely that it:
A、results in higher reported gross profit.
B、is available under both US GAAP and International Financial Reporting Standards.
C、results in higher operating cash flows.

【Answer to question 1】C

【analysis】
C is correct.LIFO is widely used in the United States because it results in a higher cost of goods sold,and thus lower taxable profits,under the assumption of historically rising prices.Income taxes are correspondingly lower,and thus operating cash flows are higher.
A is incorrect.Under normal conditions(rising prices),the LIFO method results in a higher reported cost of goods sold and a lower reported gross profit.
B is incorrect.IFRS does not allow LIFO as an inventory valuation method

Questions 2:

Depreciation expense under which of the following methods is least likely affected by the estimate of the useful life of the asset?
A、Double declining balance method
B、Straight-line method
C、Units-of-production method

【Answer to question 2】C

【analysis】
C is correct.The units-of-production method is independent of the useful life estimate.
A is incorrect.The double declining balance method is linked to useful life estimate because the“double”refers to doubling the rate determined under the straight-line method which depends on the useful life.
B is incorrect.The straight-line method is linked to useful life estimate.
CFA最新备考资料下载> >
相关阅读
延伸阅读
以上就是【CFA财务报表分析练习题＂Financial Report＂：LIFO】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。