在财报中你CFA考试题练习准备好了吗？练习来了！

发布时间：2022-05-18 11:38来源： 融跃教育CFA

备考CFA考试是不是练习了CFA考试题，考生在备考CFA考试中每个阶段都是要做题的，那你是不是练习的很好了？在一级财报科目中知识占比是很高的，那在财报中你考试题练习准备好了吗？

under IFRS, which ... most likely represents low financial reporting quality? The company:

A. included gains from foreign exchange rate changes in its cost of goods sold.

B. entered a long-term lease for a customized piece of equipment and classified it as a finance lease.

C. reported an increase in EPS as a result of the sale of a subsidiary.

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解析：选A。汇兑损益应当单独披露，不计入COGS。B项，定制设备的长期租赁应报告为融资租赁，符合IFRS。C项，子公司出售带来的每股收益的增加并不代表低质量的财务报告，但它可能是低质量的收益（盈余管理）。

Which ... most likely create opportunities ... to issue low-quality financial reports?

A. A company with an audit committee comprised only of independent board members

B. Government cutbacks in the enforcement branch of the financial regulator

C. Accounting standards that provide few choices

解析：选B。由于问的是 opportunities，就要从监管的角度考虑，找由于监管不力造成钻空子的选项。B项，削减金融监管机构，会使得监督效率降低，符合题意。而A项的独立审计、C项的准则选择性低，都减少了低质量财务报告的机会。

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