備考CFA考試考試題又來(lái)了！不要覺(jué)得CFA考試題難或者不想做，在CFA備考中不是掌握知識(shí)點(diǎn)就是做CFA考試題，想要通過(guò)CFA考試就要堅(jiān)持下去，那報(bào)考CFA一級(jí)考試是初級(jí)的入門(mén)考試，你看看這兩道考試題是不是能做對(duì)呢？

1、 Which of the following characteristics is best described that the information

in financial statonnts can influence user's economic decisions or affect user's evaluation of past events or forecasts of future events in accordance with the IFRS franework's definitions and recognitioncriteria?【】

A.Relevance.

B.Comparability.

C.Faithful representation.

正確答案:A

答案解析:根據(jù)IFRS的條款，財(cái)務(wù)報(bào)表的兩個(gè)城本特性使得這些財(cái)務(wù)傷息石川，這兩個(gè)侍性包括相關(guān)性(relevance)和公允陳述(faithfulrepresentation)。相關(guān)性?xún)褐肛?cái)務(wù)報(bào)告中的傳息公影響使川者的經(jīng)濟(jì)決策，或者影響使川者對(duì)丁歷史實(shí)踐和未來(lái)事件的評(píng)估。

公允陳述是指信息公允陳述，并11是完整的、中立的(沒(méi)仃偏差)和沒(méi)仃錯(cuò)誤?？杀刃?comparability)增加了相關(guān)性和公允陳述,是指不同公司和不同時(shí)間的財(cái)務(wù)報(bào)告陳述是統(tǒng)一的。


2、An analyst does research about cash conversion cycle and gathers the following Information about a company Analyzing the cash conversion cycle, the company*s liquidity has Most likely:【單選題】

A. decreased.

B.remained unchanged.

C.increased.

正確答案:B

答案解析:現(xiàn)金周轉(zhuǎn)期(cash conversion cycle)=應(yīng)收賬款收大數(shù)(days of sales out standing )+存貨周轉(zhuǎn)天數(shù)人數(shù)(days of inventory oh hand )-應(yīng)數(shù)賬款償還天數(shù)(number of days of payables)

備考中考生不僅要學(xué)習(xí)知識(shí)，做題要做對(duì)的題，這邊融躍有CFA題庫(kù)，會(huì)實(shí)時(shí)的更新CFA題庫(kù)的，考生有需要可以在線咨詢(xún)老師。