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CFA真题一级财务,CFA真题做一做!

发表时间:2015-08-04 02:22 编辑: 告诉小伙伴:
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CFA真题一级财务,CFA真题做一做!金程cfa为大家整理搜集了最新、最权威、最全面的CFA考试复习资料,有CFA试题,CFA笔记,CFA考试经验,CFA历年真题等!

 

       【CFA真题一级财务1】Company A accquires 80% of Company B(Acontrol B). Company A's consolidated income statement most likely includes whatportion of Company B's revenues and expenses?

       A.100%

       B.80%

       C.0%

       Solution: A

       【CFA真题一级财务2】Which of the following statements is leastaccurate?

       A.The IASB is supervised by a committeethat includes the U.S. SEC.

       B.FASB make policy decisions and IFRSFoundation trustees oversee the policy decisions of the FASB.

       C.IFRS Foundation trustees appointmembers of the IASB.

       Solution:B

       【CFA真题一级财务3】A coherent financial reporting frameworkis not include which of the following characteristic?

       A.Timeliness.

       B. Consistency.

       C. Transparency.

       Solution: A

       【CFA真题一级财务4】The cash received prior to the recognitionof revenue in the financial statements is recorded as:

       A. deferred revenue, an asset.

       B. accrued revenue, a liability.

       C. deferred revenue, a liability.

       Solution:C

       【CFA真题一级财务5】If at the beginning the entry recorded wasprepaid expense, the adiusting entry will most likely results in :

       A . the reduction of an asset and therecording of an expense.

       B . the addition of an asset and therecording of an expense.

       C . the reduction of an asset and thereduction of an debt.

       Solution: A       

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