财报是CFA一级考试科目中较难的科目，可能大家在大学学过相关财报的知识，但是在CFA考试中是全英文，想要将CFA财报考题做对还是需要一番功夫的，那融跃老师给你几道考题做做，不知道你能做对多少呢？
1直线折旧法
Atthebeginningof2009,GlassManufacturingpurchasedanewmachinefor
itsassemblylineatacostof$600,000.Themachinehasanestimateduseful
lifeof10yearsandestimatedresidualvalueof$50,000.Underthestraight-line
method,howmuchdepreciationwouldGlasstakein2010forfinancialreporting
purposes?
A$55,000.
B$60,000.
C$65,000.
解析：Aiscorrect.Usingthestraight-linemethodofdepreciation,annualdepreciation
expenseiscalculatedas:（Cost-Residualvalue）/Estimatedusefullife
Straight-linedepreciationwouldbe($600,000–$50,000)/10,or$55,000.
2、直线折旧法与加速折旧法的区别
Acompanyiscomparingstraight-lineanddouble-decliningbalanceamortization
methodsforanon-renewablesix-yearlicense,acquiredfor€600,000.The
differencebetweentheYear4endingnetbookvaluesusingthetwomethodsis
closestto:
A€81,400.
B€118,600.
C€200,000.
解析：Aiscorrect.straight-linemethod,annualdepreciationis:（Cost-Residual
value）/Estimatedusefullife.double-decliningbalancemethod,annualdepreciation
is:（BeginningNetBookValue×2）/Estimatedusefullife
attheendofYear4,thedifferencebetweenthenetbookvaluescalculatedusing
straight-lineversusdouble-decliningbalanceisclosestto€81,400.
NetbookvalueendofYear4usingstraight-linemethod=€600,000–[4×
(€600,000/6)]=€200,000.
NetbookvalueendofYear4usingdouble-decliningbalancemethod=
€600,000(1–2/6)^4≈€118,600.
3、*先出法FIFO
During2009,AccentToysPlc.,whichbeganbusinessinOctoberofthatyear,
purchased10,000unitsofatoyatacostof₤10perunitinOctober.Thetoy
soldwellinOctober.InanticipationofheavyDecembersales,Accentpurchased5,000
additionalunitsinNovemberatacostof₤11perunit.During2009,Accentsold
12,000unitsatapriceof₤15perunit.Underthefirstin,first
out(FIFO)method,whatisAccent’scostofgoodssoldfor2009?
A₤120,000.
B₤122,000.
C₤124,000
解析：Biscorrect.Underthefirstin,firstout(FIFO)method,thefirst10,000units
soldcamefromtheOctoberpurchasesat£10,andthenext2,000unitssold
camefromtheNovemberpurchasesat£11.
4、其他综合收益OCI
Whenpreparinganincomestatement,whichofthefollowingitemswouldmost
likelybeclassifiedasothercomprehensiveincome?
AAforeigncurrencytranslationadjustment
BAnunrealizedgainonasecurityheldfortradingpurposes
CArealizedgainonaderivativecontractnotaccountedforasahedge
解析：Aiscorrect.Othercomprehensiveincomeincludesitemsthataffectshareholders’
equitybutarenotreflectedinthecompany’sincomestatement.Inconsolidating
thefinancialstatementsofforeignsubsidiaries,theeffectsoftranslating
thesubsidiaries’balancesheetassetsandliabilitiesatcurrentexchangerates
areincludedasothercomprehensiveincome.
5、债券的利息费用
Acompanyissues€10,000,000facevalueof10-yearbondsdated1January2015
whenthemarketinterestrateonbondsofcomparableriskandtermsis6%.The
bondspay7%interestannuallyon31December.Basedontheeffectiveinterest
ratemethod,theinterestexpenseon31December2015isclosestto:
A€644,161.
B€700,000.
C€751,521.
解析：Usefinancialcalculatorstocalculatepresentvalueofthebond，
N=10,I=6%,PMT=10,000,000×7%=700,000，FV=10,000,000，computePV=10,736,008.71
Theinterestexpenseiscalculatedbymultiplyingthecarryingamountatthe
beginningoftheyearbytheeffectiveinterestrateatissuance.Asaresult,the
interestexpenseat31December2015is€644,161(€10,736,008.71×6%).
不知道你在全英文考题下做对了多少呢？如果你还是没有信心的话，融跃在3月17日有一场免费的CFA一级科目财报直播课等你哦！
