在备考CFA考试中你的知识点掌握情况需要做题才能检验，但是在初期备考中考生也是要学习过CFA知识做题的，就是学习一章节就要做题的，那在CFA一级考试中你的考试题做的如何？财报科目知识是重点，跟着小编看看CFA财报的考试题！

Assume the companies use a periodic inventory system. Zimt AG wrote down the value of its inventory in 2017 and reversed the write-down in 2018. Compared to the results the company would have reported if the write-down had never occurred, Zimt’s reported 2018:

A. profit was overstated.

B. cash flow from operations was overstated.

C. year-end inventory balance was overstated.

解析：选A。减记逆转将销售成本从2018年转移至2017年。2017年销售成本因减记而较高，2018年销售成本因减记逆转而较低（这个思路要掌握）。因此，报告的2018年利润被夸大了。B项，经营性现金流不受非现金减记的影响，但2018年的利润上升可能导致更高的税收，从而减少经营性现金流。C项，2018年的库存余额是一样的，因为减记和减记逆转相互抵消。


这就是CFA财报中的定性问题，对于CFA一级考试中也是有定量考题的，考生在考试中遇到的这两种考试题型，看看计算题是不是能够做对呢？

A Europe-based telecommunications provider follows IFRS and capitalizes new product development costs. During 2014, it spent €25 million on new product development and reported an amortization expense related to a prior year’s new product development of €10 million. The company’s cash flow from operations was €290 million. An analyst is comparing the European company with a US-based telecommunications provider and has decided to adjust its financial statements to US GAAP. Under US GAAP, ignoring tax effects, the cash flow from operations for the European company would be closest to:

A. €265 million.

B. €290 million.

C. €275 million.

解析：选A。US GAAP 要求研发成本都应在发生时支出。运营的现金流将低于开发支出，290 - 25 = 265。前期开发成本的摊销属于非现金费用，不影响现金流。

所以在备考中要知道CFA考试考哪些题型，如果你对CFA考试相关的问题有什么疑惑的话可以在线咨询老师。