備考CFA考試是需要考生掌握知識(shí)通過CFA考試的,CFA考試中大部分都是選擇題,只有三級(jí)考試有部分簡(jiǎn)答題,但是考生也不要太擔(dān)心,到三級(jí)考試相信你能克服的,我們先來看看CFA一級(jí)考試考試題,畢竟CFA考試是從一級(jí)考試開始的,只有先通過CFA一級(jí)考試,我們先來看看CFA一級(jí)中的財(cái)報(bào)中的個(gè)人稅相關(guān)的考試題!
One of the notable differences between IFRS and US GAAP when dealing with income tax is best illustrated by the fundamental treatment of:
A、non-deductible goodwill.
B、the r*uation of property,plant,and equipment.
C、temporary differences between the carrying amount and tax base of assets and liabilities.
【Answer to question 1】B
【analysis】
B is correct.US GAAP prohibits the r*uation of PP&E.Therefore,this is a source of an important difference between US GAAP and IFRS with respect to reporting of income taxes.
A is incorrect.For non-deductible goodwill,despite some differences,US GAAP and IFRS are fundamentally the same.
C is incorrect.Both US GAAP and IFRS treat temporary differences in the same way fundamentally.
CFA考試學(xué)習(xí)是需要堅(jiān)持的,畢竟CFA考試備考的時(shí)間不長(zhǎng),但是CFA考試知識(shí)點(diǎn)是很多的,只有掌握每個(gè)科目的學(xué)習(xí)才能通過CFA考試,知識(shí)點(diǎn)的掌握是基石,不知道你學(xué)習(xí)的如何?這邊有CFA考試課程和題庫可以輔助考生學(xué)習(xí),有需要可以在線咨詢或者添加老師微信。
閱讀排行
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