CFA一級(jí)考試中財(cái)報(bào)科目在考試中的占比是很高的，不知道你在這一科目上的成果如何呢？是不是很快的能將這個(gè)知識(shí)點(diǎn)理解呢？在學(xué)習(xí)中財(cái)務(wù)報(bào)告與分析中章節(jié)的設(shè)置是循序漸進(jìn)、逐層深入的，前面介紹的術(shù)語(yǔ)在后面還會(huì)有詳細(xì)的解釋與探討。那這樣的考試題如何呢？

Private contracts,such as bank loan agreements,are most likely to provide an effective disciplinary mechanism to insure high financial reporting quality because:

A、loan covenants require the firm to meet specific financial ratios in order to renew the loan.

B、lenders monitor managers and pay close attention to the firm’s financial reports.

C、loan covenants may allow the lender to recover all or part of their investment if certain financial conditions are triggered.


【Answer to question 1】B

【analysis】

B is correct.The monitoring role of lenders is most likely to insure high-quality financial reports because the lenders inspect financial reports carefully to be sure they are not manipulated.

A is incorrect.The need to meet specific financial ratios may motivate managers to manipulate financial reports to achieve the target ratios.

C is incorrect.The desire to avoid financial triggers may motivate managers to manipulate financial reports so that loan covenants are not violated.

這邊有CFA考試題庫(kù)，如果你備考中需要的話可以看看！CFA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握CFA的基本知識(shí)點(diǎn)，如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容，可以在線咨詢。