备考CFA一级考试财报科目中的损益表知识是不是掌握了？今天跟着小编一起看看损益表相关的CFA考试题，看看你是不是掌握了这些知识呢？

Which ... best describes a limitation of the balance sheet in determining a company’s intrinsic value? A company’s balance sheet:

A. reflects the company’s intrinsic value only at the end of the reporting period.

B. adjusts the value of debt obligations only when interest rates change.

C. records some values using different measurement methods.

解析：选C。资产负债表上项目的衡量方法无法统一，这一点属于局限性。


A company has recorded an expense for interest costs that have not yet been paid as of the balance sheet date. On the balance sheet, they are best reported as:

A. deferred expenses.

B. accounts payable.

C. accrued expenses.

解析：选C。应计费用（应计负债），已经在公司的损益表上确认，但在资产负债表日尚未支付。未付利息成本是应计费用的一个例子。即，应计是由于报表不对应造成的。A项，递延费用是指已经支付但在未来会计期间才作为费用报告的款项。B项，应付账款是公司因购买已经交付的货物和服务而欠供应商的金额，代表截至资产负债表日公司赊购的未付金额。

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