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(wǎng)校每日為大家上新CFA習題供大家練習。讓網(wǎng)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(jīng)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(jīng)營許可證 京公網(wǎng)安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 日韩在线 中文字幕 | 亚洲欧洲av | 亚洲一区二区免费视频 | 亚洲精品高潮 | 国产有码aaaae毛片视频 | 久久午夜视频 | 成人在线免费电影 | 日韩免费小视频 | 中文字幕亚洲电影 | 婷婷99狠狠躁天天躁中文字幕 | 福利视频一区二区三区 | 99精品视频免费观看 | 日韩亚洲欧美在线 | 国产不卡免费视频 | 蜜桃一区 | 亚洲精品一二三 | 国产黄色大片 | 国产精品乱码久久久久久 | 色先锋影院 | 五月天久久久久久九一站片 | 成 人色 网 站 欧美大片在线观看 | 日日干夜夜爽 | 亚洲午夜久久久久久久久久久 | 综合久久亚洲 | 91在线| 国产精品成人3p一区二区三区 | 最新av在线| 激情欧美一区二区三区中文字幕 | 久久久国产一区二区三区 | 久久y | 欧洲另类| 国产精品视频大全 | 国产一区二区三区不卡在线观看 | 国产伦精品一区二区三区视频黑人 | 日日操天天操夜夜操 | 欧美在线网址 | 亚洲国产成人精品久久久国产成人一区 | 国产精品久久久久久久岛一牛影视 | 亚洲成人一区二区在线 | 综合一区二区三区 | 国产精品久久久久久久午夜片 |