模擬做題至關(guān)重要答題速度是通過(guò)CFA一級(jí)考試的關(guān)鍵，在備考中做好充分的準(zhǔn)備對(duì)自己考試一種尊重，那備考中這道CFA考試題你做到了沒(méi)有？

Earlier this year, Barracuda Company issued 5,000 employee stock options. Recently, 2,000 options were exercised at a price of $10 per share. To avoid dilution, Barracuda purchased 2,000 shares at an average price of $12 per share. Barracuda reported both transactions as financing activities in its cash flow statement. For analytical purposes, what adjustment is necessary to better reflect the substance of the stock repurchase?

Operating cash flow Financing cash flow

A. Decrease $4,000 No adjustment

B. No adjustment ?Increase $4,000

C. Decrease $4,000 Increase $4,000

這是一道CFA考試計(jì)算題，雖說(shuō)CFA一級(jí)計(jì)算題少，但是也是有考的，那CFA考試題的答案是怎樣的，有沒(méi)有解析！

solution：C

answer：Barracuda reported a $4,000 net outflow from financing activities [2,000 options* （$12 average market price-$10 exercise price）]. However, since the options are a form of compensation, the $4,000 outflow should be reclassified as an operating activity for analytical purposes. This is accomplished by increasing financing cash flow $4,000 and decreasing operating cash flow $4,000.


這就是這道CFA考試題的解析，那你在備考中有沒(méi)有CFA考試題做呢？這邊有CFA考試題庫(kù)可以幫助你練習(xí)CFA考試，有需要可以在線咨詢(xún)了解詳情！