CFA知识点点掌握的如何，做题就能检查出来，备考CFA考试是不是掌握了基础知识，考试题也练习了很多呢？在备考中跟着小编一起看看这道CFA一级考试题哦！


On 1 January,a company that prepares its financial statements according to International Financial Reporting Standards (IFRS) arranged financing for the construction of a new plant.The company

borrowed NZ$5,000,000 at an interest rate of 8%,

issued NZ$5,000,000 of preferred shares with a cumulative dividend rate of 6%,and

temporarily invested NZ$2,000,000 of the loan proceeds during the first six months of construction and earned 7%on that amount.

The amount of financing costs to be capitalized to the cost of the plant in the first year is closest to:

A.NZ$400,000.

B.NZ$630,000.

C.NZ$330,000.

答案：C

解析：在IFRS体系下，资本化的利息费用是债务所对应的利息费用与利息收入的差额，与优先股无关。

CFA知识掌握不是一蹴而就的，需要考生不断的积累，在备考CFA考试中遇到什么问题可以在线咨询.