CFA一級財務報表中的考點【財務報表的質量】分級你知道嗎？一級知識是基礎，掌握CFA一級考試知識在備考CFA二級時才更從容，那在一級中這個知識你掌握沒，跟著小編一起看看！
財務報表質量分級，據(jù)此對財務報表由高到低分為六級，列示如下：
Reporting is compliant with GAAP and decision useful;earnings are sustainable and adequate.
Reporting is compliant and decision useful,but earnings quality is low.
Reporting is compliant,but earnings quality is low and reporting choices and estimates are biased.
Reporting is compliant,but earnings are actively managed.
Reporting is not compliant,but the numbers presented are based on the company’s actual economic activities.
Reporting is not compliant and includes numbers that are fictitious or fraudulent.
CFA考試中也是要考這個知識點的，那這個知識點是怎樣的？跟著小編一起看看這個考試題哦！有需要這邊還有CFA考試題庫哦！
Financial reports of the lowest level of quality reflect:
A.fictitious events.
B.biased accounting choices.
C.accounting that is non-compliant with GAAP.
答案：A
解析：財務報表的質量排序中，質量*差的即為Reporting is not compliant and includes numbers that are fictitious or fraudulent，即會計報表的編制不滿足會計準則，數(shù)據(jù)是虛構的。
如果你在CFA課程學習方面遇見不同的困難，不妨與融躍老師在線聯(lián)系，讓老師為你進行課程的解答。同時還可以試學融躍教育課程，找到適合自己的內容，更好的幫助你考試。
