財(cái)報(bào)是CFA一級(jí)考試科目中較難的科目,可能大家在大學(xué)學(xué)過(guò)相關(guān)財(cái)報(bào)的知識(shí),但是在CFA考試中是全英文,想要將CFA財(cái)報(bào)考題做對(duì)還是需要一番功夫的,那融躍老師給你幾道考題做做,不知道你能做對(duì)多少呢?
1直線折舊法
Atthebeginningof2009,GlassManufacturingpurchasedanewmachinefor
itsassemblylineatacostof$600,000.Themachinehasanestimateduseful
lifeof10yearsandestimatedresidualvalueof$50,000.Underthestraight-line
method,howmuchdepreciationwouldGlasstakein2010forfinancialreporting
purposes?
A$55,000.
B$60,000.
C$65,000.
解析:Aiscorrect.Usingthestraight-linemethodofdepreciation,annualdepreciation
expenseiscalculatedas:(Cost-Residualvalue)/Estimatedusefullife
Straight-linedepreciationwouldbe($600,000–$50,000)/10,or$55,000.
2、直線折舊法與加速折舊法的區(qū)別
Acompanyiscomparingstraight-lineanddouble-decliningbalanceamortization
methodsforanon-renewablesix-yearlicense,acquiredfor€600,000.The
differencebetweentheYear4endingnetbookvaluesusingthetwomethodsis
closestto:
A€81,400.
B€118,600.
C€200,000.
解析:Aiscorrect.straight-linemethod,annualdepreciationis:(Cost-Residual
value)/Estimatedusefullife.double-decliningbalancemethod,annualdepreciation
is:(BeginningNetBookValue×2)/Estimatedusefullife
attheendofYear4,thedifferencebetweenthenetbookvaluescalculatedusing
straight-lineversusdouble-decliningbalanceisclosestto€81,400.
NetbookvalueendofYear4usingstraight-linemethod=€600,000–[4×
(€600,000/6)]=€200,000.
NetbookvalueendofYear4usingdouble-decliningbalancemethod=
€600,000(1–2/6)^4≈€118,600.
3、*先出法FIFO
During2009,AccentToysPlc.,whichbeganbusinessinOctoberofthatyear,
purchased10,000unitsofatoyatacostof?10perunitinOctober.Thetoy
soldwellinOctober.InanticipationofheavyDecembersales,Accentpurchased5,000
additionalunitsinNovemberatacostof?11perunit.During2009,Accentsold
12,000unitsatapriceof?15perunit.Underthefirstin,first
out(FIFO)method,whatisAccent’scostofgoodssoldfor2009?
A?120,000.
B?122,000.
C?124,000
解析:Biscorrect.Underthefirstin,firstout(FIFO)method,thefirst10,000units
soldcamefromtheOctoberpurchasesat£10,andthenext2,000unitssold
camefromtheNovemberpurchasesat£11.
4、其他綜合收益OCI
Whenpreparinganincomestatement,whichofthefollowingitemswouldmost
likelybeclassifiedasothercomprehensiveincome?
AAforeigncurrencytranslationadjustment
BAnunrealizedgainonasecurityheldfortradingpurposes
CArealizedgainonaderivativecontractnotaccountedforasahedge
解析:Aiscorrect.Othercomprehensiveincomeincludesitemsthataffectshareholders’
equitybutarenotreflectedinthecompany’sincomestatement.Inconsolidating
thefinancialstatementsofforeignsubsidiaries,theeffectsoftranslating
thesubsidiaries’balancesheetassetsandliabilitiesatcurrentexchangerates
areincludedasothercomprehensiveincome.
免費(fèi)發(fā)送CFA*資料(點(diǎn)我領(lǐng)取)
5、債券的利息費(fèi)用
Acompanyissues€10,000,000facevalueof10-yearbondsdated1January2015
whenthemarketinterestrateonbondsofcomparableriskandtermsis6%.The
bondspay7%interestannuallyon31December.Basedontheeffectiveinterest
ratemethod,theinterestexpenseon31December2015isclosestto:
A€644,161.
B€700,000.
C€751,521.
解析:Usefinancialcalculatorstocalculatepresentvalueofthebond,
N=10,I=6%,PMT=10,000,000×7%=700,000,FV=10,000,000,computePV=10,736,008.71
Theinterestexpenseiscalculatedbymultiplyingthecarryingamountatthe
beginningoftheyearbytheeffectiveinterestrateatissuance.Asaresult,the
interestexpenseat31December2015is€644,161(€10,736,008.71×6%).
不知道你在全英文考題下做對(duì)了多少呢?如果你還是沒(méi)有信心的話,融躍在3月17日有一場(chǎng)免費(fèi)的CFA一級(jí)科目財(cái)報(bào)直播課等你哦!
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