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.
