CFA一級(jí)財(cái)務(wù)報(bào)表分析知識(shí)是相當(dāng)多的，在備考的時(shí)候也比較吃力的，那你2021年備考CFA財(cái)報(bào)學(xué)習(xí)的怎么樣呢？今天和小編一起看看CFA一級(jí)財(cái)報(bào)！

重點(diǎn)掌握的是CFA財(cái)報(bào)三大報(bào)表，但是今天我們不說(shuō)這個(gè)知識(shí)，我們看看其他的知識(shí)！看看下面的這道考題你會(huì)不會(huì)呢？小編給你說(shuō)說(shuō)！

Which of the following is least likely considered a non operating transaction from the perspective of a manufacturing firm?

A  Dividends received from available-for-sale securities.

B  Interest expense on subordinated debentures.

C  Accruing bad debt expense for goods sold on credit.

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C Bad debt expense is an operating expense. The other choices are nonoperating items from the perspective of a manufacturing firm.

其中的主要核心詞匯是transaction：交易，是指投資人買賣證券的行為。