最近小编发现有很多人咨询关于CFA一级财报关于备考方面的内容,可能对于CFA一级财报的试题没有一个很直观的认识。下面附上几道CFA一级财报精选联系题可以参考一下,熟悉考试题型。

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CFA一级财报精选练习题
 
  1.Lawson,Inc.’s net income for the year was$1,060,000 with 420,000 shares outstanding.Lawson has 2,000 shares of 8%,$1,000 par value convertible preferred stock that were outstanding the entire year.Each share of preferred is convertible into 50 shares of common stock.Lawson's diluted earnings per share are closest to:
 
  A.$1.94.
 
  B.$2.14.
 
  C.$2.04.
 
  Answer=C
 
  Lawson’s basic EPS((net income-preferred dividends)/weighted average common shares outstanding)is($1,060,000-(2,000×$1,000×0.08))/420,000=$2.14.To calculate diluted EPS the convertible preferred shares are presumed to have been converted,the preferred dividends paid are added back to the numerator of the EPS equation,and the additional common shares are added to the denominator of the equation.Lawson’s diluted EPS is$1,060,000/(420,000+100,000)=$2.04.
 
  解析:
 
  这题要计算的是Diluted EPS,这是常考的一个点
 
  那计算Diluted EPS之前,现需要计算basic EPS,公式大家都需要背下
 
  EPS=((net income-preferred dividends)/weighted average common shares outstanding)
 
  所以,basic EPS=($1,060,000-(2,000×$1,000×0.08))/420,000=$2.14.
 
  再计算Diluted EPS,根据定义在这题,需要加回优先股价值,也加回优先股股数
 
  所以,diluted EPS=$1,060,000/(420,000+100,000)=$2.04.
 
  最终,diluted EPS取basic EPS和diluted EPS中较小的一个,所以答案是$2.04.
 
  选C。
 
  2.An airplane manufacturing company routinely builds fighter jets for the U.S.armed forces.It takes fourteen months to build one jet,and the government pays for them in installments over the fourteen-month period.Which revenue recognition method should be used?
 
  A.Installment sales method.
 
  B.Percentage-of-completion method.
 
  C.Completed contract method.
 
  Answer=B
 
  The cost recovery method is used when future cash collections are not assured even after receipt of partial payments.Gross profit is not recognized until all of the cost of goods sold is collected.The percentage-of-completion method is used when ultimate payment is assured and revenue is earned as costs are incurred.Profit is recognized corresponding to the percentage of costs incurred to the total estimated.
 
  解析:
 
  这题的知识点是长期合同。
 
  先判断这题是属于建造类的合同(造飞机)。所以,如果是收入确定的话,那么用POC法,如果收入不确定的话,就用Completed Contract法。在本题,收入是14个月确定到账,所以是POC法。
 
  3.If timing differences that give rise to a deferred tax liability are not expected to reverse then the deferred tax:
 
  A.must be reduced by a valuation allowance.
 
  B.should be considered an asset or liability.
 
  C.should be considered an increase in equity.
 
  Answer=C
 
  If deferred tax liabilities are expected to reverse in the future,then they should be classified as liabilities.If,however,they are not expected to reverse in the future,then they should be classified as equity.
 
  解析:
 
  这题是递延税的知识点,但这题考的比较基础,是个定义辨析的问题。
 
  DTL如果预期在未来会reverse的话,那么就是根据L计入在liabilities里面。
 
  但是像是题目问的,不会再未来reverse的话,那么就直接计入equity即可。
 
  这道题,A是个无关选项,B的话要判断是否会在未来reverse,如果会就分DTL还是DTA。C选项正确。