CFA知識(shí)點(diǎn)有很多，在備考中是有很多的習(xí)題需要練習(xí)的，不知道你在備考中知識(shí)點(diǎn)學(xué)習(xí)的怎樣，今天我們來(lái)看看CFA考試中non-GAAP financial measure真題有哪些？

Accounting choices within GAAP that decrease reported performance in the current period and may increase performance in later periods are most likely examples of:

A、aggressive accounting.

B、conservative accounting.

C、earnings that are not sustainable.

【Answer 】B

這就是non-GAAP financial measure知識(shí)的真題，不知道你在愛(ài)學(xué)習(xí)的過(guò)程遇到什么樣的問(wèn)題呢？如果沒(méi)有遇到其他的問(wèn)題，那你這個(gè)知識(shí)點(diǎn)學(xué)習(xí)的不錯(cuò)，有問(wèn)題的話這邊有CFA課程，可以幫助你學(xué)習(xí)哦！這道題的解析是什么呢？

【analysis】

B is correct.Conservative accounting choices decrease the company’s reported performance and financial position in the current period and may increase its reported performance and financial position in later periods.

A is incorrect because aggressive accounting choices have the opposite effect of increasing the company’s reported performance and financial position in the current period and may decrease its reported performance and financial position in later periods

C is incorrect because conservative accounting such as decreasing current reported performance and increasing later reported performance does not typically create a sustainability issue.