24周年

财税实务 高薪就业 学历教育
APP下载
APP下载新用户扫码下载
立享专属优惠

安卓版本:8.7.30 苹果版本:8.7.30

开发者:北京正保会计科技有限公司

应用涉及权限:查看权限>

APP隐私政策:查看政策>

HD版本上线:点击下载>

"Financial Report":Income statement

来源: 正保会计网校 编辑:小鞠橘桔 2020/11/12 14:50:01 字体:

学习是一个不断积累的过程,每天学习一点,每天进步一点!为了帮助大家更高效地备考2021年CFA考试,正保会计网校每日为大家上新CFA习题供大家练习。让网校与您一起高效备考2021年CFA考试,梦想成真!

Questions 1:

During the process data phase of financial statement analysis, an analyst will most likely develop a:

A 、statement of purpose.

B 、common-size balance sheet.

C 、statement of cash flows.

Questions 2:

The following information is available about a company:

Financial Report:Income statement

Financial Report:Income statement

The company’s 2013 income tax expense (in thousands) is closest to:

A 、$1,250.

B 、$950.

C、 $1,050.

View answer resolution
【Answer to question 1】B

【analysis】

B is correct. During the process data phase, an analyst will produce a variety of reports and documents based on the information collected. These may include common-size statements, ratios and graphs, forecasts, adjusted statements, and analytical results. 

A is incorrect. The statement of purpose is prepared during the articulation phase. 

C is incorrect. The statement of cash flows is a source of information for the analyst.

【Answer to question 2】C

【analysis】

C is correct. Income tax expense reported on the income statement = Income tax payable + Net changes in the deferred tax assets and deferred tax liabilities. The change in the net deferred tax liability is a $50 increase (indicating that the income tax expense is $50 in excess of the income tax payable, or current income tax expense) and represents an increase in the expense. Therefore, the income tax expense = $1,000 + $50 = $1,050. 

A is incorrect. It is the income tax payable plus the net deferred tax liability, not just the change in the net liability: $1,000 + 250 =$1,250. 

B is incorrect. Incorrectly subtracts the net deferred tax liability: $950 = $1,000 – $50. 

成功=时间+方法,自制力是这个等式的保障。世上无天才,高手都是来自刻苦的练习。而人们经常只看到“牛人”闪耀的成绩,其成绩背后无比寂寞的勤奋。小编相信,每天都在勤奋练习,即使是一点点的进步,大家一定可以成为人人称赞的“牛人”。更多CFA考试资讯,点击了解>

免费试听

特许金融分析师限时免费资料

  • CFA报考指南

    CFA报考指南

  • CFA考试大纲

    CFA考试大纲

  • CFA历年

    CFA历年

  • CFA学习计划

    CFA学习计划

  • CFA思维导图

    CFA思维导图

  • CFA备考建议

    CFA备考建议

回到顶部
折叠
网站地图

Copyright © 2000 - www.chinaacc.com All Rights Reserved. 北京正保会计科技有限公司 版权所有

京B2-20200959 京ICP备20012371号-7 出版物经营许可证 京公网安备 11010802044457号

报考小助理

备考问题
扫码问老师