財(cái)報(bào)知識(shí)在CFA一二級(jí)考試中的占比是很重要的，考生想要拿下CFA財(cái)報(bào)知識(shí)，每天知識(shí)的積累是必要的，還需要考生能將知識(shí)點(diǎn)運(yùn)用到CFA考試題上，今天跟著小編一起看看CFA一級(jí)財(cái)報(bào)的考試題！
Inventory,cost of sales,and gross profit can be different under periodic and perpetual inventory systems if a firm uses which inventory cost method?
A)LIFO or weighted average cost,but not FIFO.
B)FIFO or weighted average cost,but not LIFO.
C)LIFO or FIFO,but not weighted average cost.
答案：A
【解析:】
The LIFO and weighted average cost methods can provide different values for inventory,cost of sales,and gross profit depending on whether the firm uses a periodic or perpetual inventory system.FIFO produces the same values from either a periodic or perpetual inventory system.
Assuming that the investment in fixed capital and working capital offset each other,free cash flow to the firm(FCFF)may be proxied by net income if:
A.earnings before interest and taxes(EBIT)equals depreciation.
B.non-cash charges and interest charges are zero.
C.non-cash charges and interest charges are equal.
答案：B
【解析:】
The answer is shown by the relationship between FCFF and net income:FCFF=NI+NCC+Int(1–tax rate)–FCInv–WCInv.Further:FCFF=EBIT(1–tax rate)+Dep–FCInv–WCInv,which assumes that depreciation is the only non-cash charge.
CFA知識(shí)學(xué)習(xí)是長期的事情，但是堅(jiān)持CFA考試是每一位學(xué)員應(yīng)該做到的。通過CFA考試掌握更多的金融知識(shí)，讓自己變成富有的人。更多CFA備考知識(shí)、資料領(lǐng)取及學(xué)習(xí)答疑的事情，學(xué)員可以在線咨詢老師。這邊還有CFA考試題庫和模擬機(jī)考，有需要可以咨詢哦！
