CFA財報考試題難，在備考中你做這科目題如何？

CFA財報考試題在CFA考試中是比較難的，那在備考中你做相關的考試題沒有，如果你不知道這個考試題，可以看看這個！

The following information is available from a company’s current financial data,prepared according to US GAAP:

以下信息可從根據(jù)美國公認會計原則編制的公司當前財務數(shù)據(jù)中獲得：

Financial Report：Non-Current(Long-Term)Liabilities

Financial Report：Non-Current(Long-Term)Liabilities

The pension expense(in$thousands)reported in the current year is closest to:

財務報告：非流動（長期）負債

財務報告：非流動（長期）負債

本年度報告的養(yǎng)老金費用（單位：千美元）zui接近于：

A、2,200.

B、2,500.

C、2,400.

【Answer 】A

【analysis】

A is correct.The pension expense would be the sum of the expense for the definedcontribution plan and the defined-benefit plan as follows:

Financial Report：Non-Current(Long-Term)Liabilities

B is incorrect.This is the contributions for both plans:2,500=1,000+1,500.

C is incorrect.This includes actuarial gains:2,100=1,000+$1,400+200–400–100.

所以在備考CFA考試中你CFA考試題做的如何？如果你需要相關的CFA考試題資料，可以在線咨詢為你解答相關的問題哦！