掃碼下載APP
及時接收最新考試資訊及
備考信息
學習是一個不斷積累的過程,每天學習一點,每天進步一點!為了幫助大家更高效地備考2021年CFA考試,正保會計網校每日為大家上新CFA習題供大家練習。讓網校與您一起高效備考2021年CFA考試,夢想成真!
Questions 1:
If a company that leases assets for its own use classifies its leases as finance leases instead of as operating leases, its financial statements in the first year would most likely report:
A lower cash from operations.
B higher debt.
C higher equity.
Questions 2:
Which of the following companies would most likely be considered to have the lowest financial reporting quality, other things equal? :
A A company that provides high quality, decision- useful information under GAAP but delays its reports.
B A company that reports significant profits due to a favorable exchange rate movement.
C A company that reports the results from two different segments as a combined entity.
【Answer to question 1】(B)
B is correct. Classifying leases as finance leases rather than operating leases for a lessee would increase the amount of total debt reported because the present value of the total lease payments is recognized as a liability.
A is incorrect. CFO is higher because the lease payment is not deducted from NI, just the portion that is interest expense (unless interest expense is classified as a financing activity...
C is incorrect. The net income is normally lower under a finance lease, so equity would also be lower (retained earnings).
【Answer to question 2】(c)
C is correct. Combining the results from two segments is an example of biased reporting, which falls in the middle of the quality spectrum. It is difficult to interpret the profitability of each segment when their results are combined.
A is incorrect. The company’s reports are high quality, but the delay in reporting impairs their usefulness somewhat. The reporting is still better than biased reporting.
B is incorrect. This is an example of decision- useful information about a result that may not be sustainable. Reporting is not of the highest quality, but is better than biased reporting.
成功=時間+方法,自制力是這個等式的保障。世上無天才,高手都是來自刻苦的練習。而人們經常只看到“牛人”閃耀的成績,其成績背后無比寂寞的勤奮。小編相信,每天都在勤奮練習,即使是一點點的進步,大家一定可以成為人人稱贊的“牛人”。
Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 色av网站 | 欧美日韩国产色综合一二三四 | av成人在线观看 | 久久久久影视 | 少妇做爰xxxⅹ性视频 | 欧美日韩国产在线一区 | 高清不卡一区二区三区 | 国产一区二区视频在线播放 | 日本不卡免费新一二三区 | 一区久久久 | 蜜桃二区 | 五月av | 欧美在线观看视频 | 日韩精品久久久久久久软件91 | 亚洲精品三级 | 久久精品国内 | 久久久噜噜噜 | 欧美巨猛xxxx猛交黑人97人 | 婷婷激情四射 | 国产一区二区影院 | 懂色av粉嫩av绯色 | 成人高清网站 | jizzjizz女人水多| 精品久久99 | 欧洲av不卡 | 天天干狠狠干 | 欧美日韩久久精品 | 9久久精品 | 亚洲精品国产综合区久久久久久久 | 不卡视频一区二区 | 久久久综合精品 | 国产一区二区 | 国产免费无遮挡 | 在线观看视频黄 | 日本特黄a级高清免费大片 国产小视频在线 | 在线观看日韩精品 | 美女国产视频 | 成人黄色小视频 | jizz中国女人高潮 | 日日韩av | 污网站免费观看 |