備考CFA一級(jí)考試財(cái)報(bào)科目中的損益表知識(shí)是不是掌握了？今天跟著小編一起看看損益表相關(guān)的CFA考試題，看看你是不是掌握了這些知識(shí)呢？

Which ... best describes a limitation of the balance sheet in determining a company’s intrinsic value? A company’s balance sheet:

A. reflects the company’s intrinsic value only at the end of the reporting period.

B. adjusts the value of debt obligations only when interest rates change.

C. records some values using different measurement methods.

解析：選C。資產(chǎn)負(fù)債表上項(xiàng)目的衡量方法無(wú)法統(tǒng)一，這一點(diǎn)屬于局限性。


A company has recorded an expense for interest costs that have not yet been paid as of the balance sheet date. On the balance sheet, they are best reported as:

A. deferred expenses.

B. accounts payable.

C. accrued expenses.

解析：選C。應(yīng)計(jì)費(fèi)用（應(yīng)計(jì)負(fù)債），已經(jīng)在公司的損益表上確認(rèn)，但在資產(chǎn)負(fù)債表日尚未支付。未付利息成本是應(yīng)計(jì)費(fèi)用的一個(gè)例子。即，應(yīng)計(jì)是由于報(bào)表不對(duì)應(yīng)造成的。A項(xiàng)，遞延費(fèi)用是指已經(jīng)支付但在未來(lái)會(huì)計(jì)期間才作為費(fèi)用報(bào)告的款項(xiàng)。B項(xiàng)，應(yīng)付賬款是公司因購(gòu)買(mǎi)已經(jīng)交付的貨物和服務(wù)而欠供應(yīng)商的金額，代表截至資產(chǎn)負(fù)債表日公司賒購(gòu)的未付金額。

備考CFA考試是不是做題了？對(duì)CFA考試題你是不是需要題庫(kù)呢？如果你需要相關(guān)的CFA考試題庫(kù)可以在線咨詢我們老師。