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CFA财务报表分析练习题＂Financial Report＂：Understanding Income Statements
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:
A company recorded the following events during 2014:
On the 2014 statement of cash flows,the company’s net cash flow from investing activities(in thousands)is closest to:
A、$285.
B、–$275.
C、–$215.
【Answer to question 1】B
【analysis】
B is correct.Only the cash flows for the purchase of the shares in an affiliated company is cash from investing activities,thus the net amount is–$275,000.Cash flows from trading securities is an operating activity,and cash flow from issuing bonds is a financing activity.
A is incorrect.It also includes the proceeds from the issuance of the bond,but that is a financing activity:–275,000–240,000+300,000+500,000=285,000.
C is incorrect.It includes the proceeds and purchase of the trading securities,but they are operating activities:–275,000–240,000+300,000=–215,000
Questions 2:
The converged revenue recognition standards(issued by the International Accounting Standards Board and the Financial Accounting Standards Board in May 2014)are best described as differing from pre-converged US GAAP in that they:
A、align the recognition of revenue with the customer’s fulfillment of payment obligations.
B、provide extensive additional guidance for specific industries and transactions.
C、provide a principles-based approach applicable to many types of revenuegenerating activities.
【Answer to question 2】C
【analysis】
C is correct.The converged standards aim to take a principles-based approach that avoids the provision of specific rules and requirements characteristic of current US GAAP revenue recognition standards.
A is incorrect.Neither current US GAAP nor the new standard suggests aligning revenue recognition with receipt of payments,except where collectability is uncertain.
B is incorrect.Current US GAAP includes extensive guidance on specific industries and transactions.The new standard moves away from this approach.
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