CFA知識點點掌握的如何,做題就能檢查出來,備考CFA考試是不是掌握了基礎(chǔ)知識,考試題也練習(xí)了很多呢?在備考中跟著小編一起看看這道CFA一級考試題哦!


On 1 January,a company that prepares its financial statements according to International Financial Reporting Standards (IFRS) arranged financing for the construction of a new plant.The company

borrowed NZ$5,000,000 at an interest rate of 8%,

issued NZ$5,000,000 of preferred shares with a cumulative dividend rate of 6%,and

temporarily invested NZ$2,000,000 of the loan proceeds during the first six months of construction and earned 7%on that amount.

The amount of financing costs to be capitalized to the cost of the plant in the first year is closest to:

A.NZ$400,000.

B.NZ$630,000.

C.NZ$330,000.

答案:C

解析:在IFRS體系下,資本化的利息費用是債務(wù)所對應(yīng)的利息費用與利息收入的差額,與優(yōu)先股無關(guān)。

CFA知識掌握不是一蹴而就的,需要考生不斷的積累,在備考CFA考試中遇到什么問題可以在線咨詢.