CFA每天需要練習(xí)一下CFA知識(shí)題，只有這樣才能檢驗(yàn)自己的知識(shí)是否掌握的很好呢？今天和小編一起看看CFA一級(jí)考試題，看看你能不能做對(duì)呢？

Which of the following statements about the impact of leases on the financial statements of the lessee is least accurate?

A. Net income is lower in the early years of a finance lease than an operating lease.

B. A finance lease results in higher liabilities compared to an operating lease.

C. Cash flow from investing is higher for a finance lease than an operating lease.

根據(jù)CFA考試經(jīng)驗(yàn)看，CFA考試題干是比較短的，CFA考生在備考中需要掌握CFA詞匯！

solution：C

answer：Cash flow from investing is not affected by a lease being either a finance or an operating lease. Finance leases reduce cash flow from operations by only the portion of the lease payment attributed to interest expense. Cash flow from financing is reduced by the rest of the finance lease payment which is the principal part of the payment.

如果你在CFA課程學(xué)習(xí)方面遇見(jiàn)不同的困難，不妨在線聯(lián)系為你進(jìn)行課程的解答。同時(shí)還可以試學(xué)課程，找到適合自己的內(nèi)容，更好的幫助你考試。