财报CFA考试科目在考试中的占比是很高的，考生报考CFA一级考试中财报的考试题做的如何？是不是有很多出错的地方？一起看看财报考试题！看看你能做对几个？

IF IFRS applies, which one is correctabout the classification of cash flow?

A. CFO CFA.

B. CFO CFO.

C. CFI CFF.

Solution: A

The CFO of a zero-coupon bond is mostlikely:

A. Overstated.

B. Understated.

C. No change.

Solution: A


Compared with IFRS,those prepared under U.S. GAAP generally accepted accounting principles,analysts may need to make adjustments related to:

A. realized losses.

B. unrealized gainsand losses for trading securities.

C. unrealized gainsand losses for available-for-sale securities.

Solution: C

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