CFA考试一级章节练习题精选0331-38(附详解).pdfVIP

太上有立德，其次有立功，其次有立言，虽久不废，此谓不朽。——《左传》

CFA考试一级章节练习题精选0331-38附详解）

1、TheconvergenceofglobalaccountingstandardshasadvancedtoadegreethattheSecuritiesExchangeCommissionintheUnitedStatesnowmandates

thatforeignprivateissuerswhouseIFRSmayreportunder:【单选题】

A.U.S.GAAPorunderIFRSwithareconciliationtoU.S.GAAP.

B.U.S.GAAPorunderIFRS.

C.U.S.GAAPwithvoluntarysupplementalreportingunderIFRS.

正确答案:B

答案解析:Historically,theSecuritiesExchangeCommissionrequiredreconciliationforforeignprivateissuersthatdidnotpreparefinancialstatementsin

accordancewithU.S.GAAP.Howeverthereconciliationrequirementwaseliminatedasof2008forcompaniesthatpreparedtheirfinancialstatements

underIFRS.

CFALevelI

Sections4,7

1、Ananalystdoesresearchaboutdepreciationexpenseforacompany.Thecompanypurchasesequipmentfor$1200000withanestimatedusefullifeof6

1

太上有立德，其次有立功，其次有立言，虽久不废，此谓不朽。——《左传》

yearsandnoestimatedresidualvalue.Usingthedouble-decliningbalancemethod,thedepreciationexpenseforyear3isclosestto:【单选题】

A.$177778

B.$200000

C.$266667

正确答案:A

答案解析:本题考査的是双倍余额递减法（double-decliningbalancemethod）的基本用法。

Depreciationexpense(year1)=2/6×($1200000-0)=$400000；

Depreciationexpense(year2)=2/6×($1200000-$400000)=$266667；

Depreciationexpense(year3)=2/6×($1200000-$400000-$266667)=$177778。

1、Whichofthefollowingisthemostlikelyreasonforananalysttochoosethedirectmethodratherthantheindirectmethodforanalyzingafirm’soperating