備考CFA考試，不管在忙碌也是要做考試題的，熟悉CFA考試題型是很重要的，那今天小編給你帶來(lái)了一道CFA考試題，看看你能不能做對(duì)呢？

從2021年2月考試情況來(lái)看，更多的是考察考生的基礎(chǔ)概念，所以今天這道題是概念考試題，看看你的知識(shí)基礎(chǔ)概念掌握了沒(méi)有？

【例題】A company suffered a substantial loss when its production facility was destroyed in an earthquake against which it was not insured. Geological scientists were surprised by the earthquake as there was no evidence that one had ever occurred in that area in the past. Which of the following statements is most accurate? The company should report the loss on its income statement:

A. net of taxes if it reports under U.S. GAAP.

B. as an extraordinary item if it reports under IFRS.

C. as an unusual item if it reports under U.S. GAAP.

【答案解析】

[Solution] A is correct. To qualify as an extraordinary item, an item must be both unusual in nature and infrequent in occurrence: The description of the earthquake meets these criteria. Extraordinary items are only allowed under U.S. GAAP and are reported on the income statement net of tax.

CFA備考怎么能少了CFA備考資料呢？小編為各位考生準(zhǔn)備了CFA備考資料，有需要可以點(diǎn)擊下方鏈接獲?。?/span>


一看到Earthquake，我們就開(kāi)始想這會(huì)不會(huì)是一個(gè)經(jīng)常發(fā)生的事情，很明顯，地震并不是一個(gè)發(fā)生后大家都習(xí)以為常的事件 (unusual)，也不是一個(gè)每天都要發(fā)生的事情(infrequent)，根據(jù)這個(gè)思考方向，我們可以判斷它是extraordinary item- unusual and infrequent. 在GAAP中，Extraordinary Item會(huì)記錄在線下并以稅后的形式出現(xiàn)，在IFRS不會(huì)記錄在報(bào)表上。

所以在備考中你是不是需要做題檢驗(yàn)?zāi)兀?/span>