備考CFA考試是需要考生掌握知識(shí)通過(guò)CFA考試的，CFA考試中大部分都是選擇題，只有三級(jí)考試有部分簡(jiǎn)答題，但是考生也不要太擔(dān)心，到三級(jí)考試相信你能克服的，我們先來(lái)看看CFA一級(jí)考試考試題，畢竟CFA考試是從一級(jí)考試開始的，只有先通過(guò)CFA一級(jí)考試，我們先來(lái)看看CFA一級(jí)中的財(cái)報(bào)中的個(gè)人稅相關(guān)的考試題！

One of the notable differences between IFRS and US GAAP when dealing with income tax is best illustrated by the fundamental treatment of:

A、non-deductible goodwill.

B、the r*uation of property,plant,and equipment.

C、temporary differences between the carrying amount and tax base of assets and liabilities.


【Answer to question 1】B

【analysis】

B is correct.US GAAP prohibits the r*uation of PP&E.Therefore,this is a source of an important difference between US GAAP and IFRS with respect to reporting of income taxes.

A is incorrect.For non-deductible goodwill,despite some differences,US GAAP and IFRS are fundamentally the same.

C is incorrect.Both US GAAP and IFRS treat temporary differences in the same way fundamentally.

CFA考試學(xué)習(xí)是需要堅(jiān)持的，畢竟CFA考試備考的時(shí)間不長(zhǎng)，但是CFA考試知識(shí)點(diǎn)是很多的，只有掌握每個(gè)科目的學(xué)習(xí)才能通過(guò)CFA考試，知識(shí)點(diǎn)的掌握是基石，不知道你學(xué)習(xí)的如何？這邊有CFA考試課程和題庫(kù)可以輔助考生學(xué)習(xí)，有需要可以在線咨詢或者添加老師微信。