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: 精品国产91乱码一区二区三区 | av麻豆| 成人精品国产 | 欧美精品大片 | 久日av| 欧美日韩国产一区二区三区 | 欧美亚洲国产视频 | 久久久综合 | 日韩欧美一区二区三区久久婷婷 | 国产一区二区三区成人 | 国产伦精品一区二区三区免费 | 国产精品电影网 | 黄色在线观看 | 中文字幕乱码日本亚洲一区二区 | 黄色大片网站 | 欧美成人一区二区三区片免费 | 免费国产视频 | 变态视频网站 | 国产一区二区三区久久久 | 国产在线每日更新 | 国产精品99蜜臀久久不卡二区 | 欧美成人一区二免费视频软件 | 中文无码久久精品 | 爽爽影院在线看 | 亚洲www在线 | av片免费观看 | 国产一区二区三区网站 | 一级特黄视频 | 午夜免费 | 亚洲视频在线一区二区 | 国产精品美女久久久 | 亚洲欧美网站 | 免费淫片| 欧美日韩中文在线 | 91精品国产综合久久久久久丝袜 | 精品视频首页 | 久久综合伊人77777蜜臀 | 欧美日韩不卡在线 | 国产精品久久久久久久第一福利 | 亚洲欧洲成人av每日更新 | 精品一区二区免费 |