CFA一级科目占比高的就是财报,融跃的老师给你准备了一道财报的真题让你做一做,不知道你能将它做对吗?看看你的本事!

Cameron and Caspar formed a new company with an investment of $100,000 on July 1 2014. The most likely effect of this transaction on the company';s accounting equation at the time of the formation is an increase in cash and:

A. an increase in revenue.

B. an increase in liabilities.

C. an increase in contributed capital.

Solution:C

如果你不能将CFA一级科目财报的考题做正确,那说明你的CFA一级科目财报没有学扎实。