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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:
The best description of a classified statement of financial position is one that:
A、is supported by note disclosures relevant to understanding its components.
B、distinguishes between current and non-current assets and liabilities.
C、has not been audited.
【Answer to question 1】B
【analysis】
B is correct.Classified statements of financial position distinguish between current and non-current assets and liabilities.Classified statements are required under International Financial Reporting Standards unless a liquidity-based presentation provides more relevant and reliable information.
A is incorrect.Note disclosures are required under IFRS,but do not constitute classification on the face of the balance sheet.
C is incorrect.Classified is not a type of audit report.
Questions 2:
A credit analyst considers selected ratios calculated for three companies:
Based on the information given,which company is most likely to receive the highest credit rating?
A、Company C
B、Company A
C、Company B
【Answer to question 2】B
【analysis】
B is correct.Company A has the highest EBITDA/Average assets and the lowest Debt/EBITDA.It is likely to receive the highest credit rating since these measures suggest it is best able to repay debt.Inventory turnover does not measure debt paying ability.
A is incorrect.Company C is less able to repay its debt based on its lower EBITDA/Average Assets and its higher Debt/EBITDA.
C is incorrect.Company B is less able to repay its debt based on its lower EBITDA/Average Assets and its higher Debt/EBITDA.
以上就是【CFA财务报表分析练习题之财务报表分析：应用】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。
