CFA财务报表分析练习题"Financial Report":A responsibility of the SEC
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:

Which of the following best describes a responsibility of the SEC?
A、Overseeing the Public Companies Accounting Oversight Board(PCAOB)
B、Prosecuting analysts who disseminate conclusions based on non-material non-public information
C、Promoting the adoption of global financial reporting standards

【Answer to question 1】A

【analysis】
A is correct.The SEC is responsible for overseeing the PCAOB under the Sarbanes–Oxley Act of 2002.
B is incorrect.Under mosaic theory,it is not a violation of CFA Institute standards or securities laws to disseminate conclusions based on non-material non-public information in combination with an analysis of public information
C is incorrect.This is one of the principle objectives of the IFRS Foundation.

Questions 2:

The convergence of global accounting standards has advanced to a degree that the Securities and Exchange Commission in the United States now mandates that foreign private issuers who use IFRS may report under:
A、US GAAP or under IFRS with a reconciliation to US GAAP.
B、US GAAP or under IFRS.
C、US GAAP with voluntary supplemental reporting under IFRS.

【Answer to question 2】B

【analysis】
B is correct.Historically,the Securities and Exchange Commission required reconciliation for foreign private issuers that did not prepare financial statements in accordance with US GAAP.However,the reconciliation requirement was eliminated as of 2008 for companies that prepared their financial statements under IFRS.
A is incorrect.Although reconciliations were required in the past,they are no longer required.
C is incorrect.The SEC does not mandate US GAAP as the primary reporting regime for foreign private issuers.
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