CFA考试《CFA一级》历年真题精选及详细解析1007-1

1CFA考试《CFA—级》历年真题精选及详细解析1007-1ISACOmPanyWhiChPrePareSitsfinanCiaIStatementsinaccordanceWithIFRSinCUrredandCaPitaliZed€2milliOnOfdevelopmentCOStSduringtheyear.TheSeCOStSWerefullydeductibleimmediatelyfortaxpurposes,buttheCOmPanyisdepreciatingthemOVertwoyearsforfinanCiaIreportingpurposes.TheCOmPanyhasaIOnghistoryOfPrOfitabilityWhiChisexpectedtocontinue.WhiChisthemostappropriateWayforananalysttoinCOrPOratetheCIifferentialtaxtreatmentinhisanalysis?HeShOUIdincludeitin:【单选题】AeIiabiIitiesWhenCalCUlatingthecompany'sCUrrentratio.B.equityWhenCalCUlatingthecompany'sreturnOnequityratio.C」iabilitiesWhenCalCUIatingtheCOmPany'sdebt-to-equityratio.正确答案:C答案解析:"InCOmeTaxes/EIbieAntonites,CFA,andMiChaelA.Broihahn,CFA2011MOdUlarLeVelI,VOL3,pp.460,485-486,490StUdySeSSiOn9-38-iAnalyZedisclosuresrelatingtodeferredtaxitemsandtheeffectivetaxraterecOnCiliatiOrbandCliSCUSShowinformatiOninCIUdeelinthesedisclosuresaffectsaCOmPany'sfinancialStatementsandfinanCialratios.ThedifferenttreatmentfortaxPUrPOSeSandfinanCiaIreportingPUrPOSeSisatemporarydifferenceandWOUIdCreateadeferredtaxliability.DeferredtaxIiabiIitieSShOUIdbeClaSSifiedasdebtiftheyareexpectedtoreverseWithSUbSeqUenttaxPayments.TheIOnghistoryOfPrOfitabilityimpliestheCOmPanyWiIlIikelybePayingtaxesinthefollowingyearsandhenceananaIystCOUldreasOnablyexpectthetemporarydifferencetoreverse.UnderIFRSalldeferredtaxIiabiIitieSarenon-currentandthereforedonotaffecttheCUrrentratio.2、ACCOrdingtotheInternationalACCOUntingStandardsBoard'sCOnCePtUalFrameWOrkforFinanCiaIRePOrting,thetwofundamentalqualitativeCharaCteriStiCSthatmakefinancialinforma廿OnUSefUlarebestdescribedas:【单选题】timelinessandaccrualaccoUnting∙understandabilityandVerifiabiIity.relevanceandfaithfulrepresentation.正确答案:C答案解析:"FinancialRePOrtingStandards/ElaineHenryZCFA,JanHendrikVanGreUning,CFA,andThOmaSR.RObinSon,CFA2013MOdUIarLeVelI,Vol.3,Reading24,SeCtiOn5.2StUdySeSSiOn7・24-dDeSCribetheInternationalACCOUntingStandardsBoard'sCOnCePtUalframework,includingtheObjeCtiVeandqualitativeCharaCteriStiCSOffinancialStatementSzrequiredreportingelements,andCOnStraintsandassumptionsinPreParingfinancialStatements∙Ciscorrect.ReleVanceandfaithfulrepresentatiOnarethetwofundamentalqualitativeCharaCteriStiCSthatmakefinancialinformationUSefUlaccordingtotheIASBCOnCePtUalFramework.3、AnanaIystdoesresearchaboutCaShflowandgathersthefollowinginformation(inthousands)aboutaCOmPany.COStOfgoodsSOldInVentOry(yearend)ACCOUntSPayabIe(yearend)BaSedOntheinformatiOnabove,CaShPaidtoSUPPlierS(inthousands)in201IiSClOSeStto:【单选题】$11443$13221$15651正确答案:A答案解析:$14436-($5980-$3876)-($7321-$6432)=$14436・$2104・$889=$11443o4、AnanaIystdoesresearchaboutfinanCialStatements.ACOmPany∖∖∖∖∖∖∖∖,semployeebenefitplansaremostIikelyCliSClOSeClin:【单选题】management∖∖∖∖∖∖∖∖'sdiscussionandanalysis.thenotestothefinanCiaIStatements.management∖∖∖∖∖∖∖∖'sreportOninternalCOntrol.1正确答案:B答案解析:财务报 表 关于同志近三年现实表现材料材料类招标技术评分表图表与交易pdf视力表打印pdf用图表说话 pdf 附注及补充事项说明（financialStatementSfootnotes&SUPPIementarySChedUleS）包括以下内容：•会计 方法 快递客服问题件处理详细方法山木方法pdf计算方法pdf华与华方法下载八字理论方法下载 、假设、估计；•说明哪些事项审计了Z哪些事项没有审计；•其他信息：（1）BUSineSSacquisitionOrCliSPOsals（企业兼并或出售）⑵LegalPrOCeedings（法律程序）⑶EmPlOyeebenefitPIanandStOCkOPtiOrι（员工福利计划和股票期权）⑷COntingenCieSandCOmmitments（或有负债与承付款项）⑸SignifiCantCUStOmers（重要客户）⑹SUbSeqUentevents（期后事项）⑺BUSineSSandgeographicSegnnentS（业务与地区分部）⑻QUarterlyfinancialdata（季度财务数据）5、AnanaIystdoesresearchaboutauditOPiniOns.AdisclaimerauditOPiniOnismostlikelyissuedwhen:【单选题】financialStatementSarePreParedWithSOmeIimitatiOnOrexceptiOnSaccordingtotheaccoUntingStandardS・auditorsareUnabIetoissueanOPiniOnaboutfinancialstatements.finanCiaIStatementsaremateriallydepartfromaccountingStandardsandnotfairlypresented.正确答案:B答案解析拒绝发表意见(disclaimerOPiniOn)意味着审计人员无法就财务报表发表意见。选项A是保留意见(qualifiedOPiniOn),选项C是否定意见(adverseOPiniOn)O