CFA例题是考试题目？备考冲刺做题更好？

CFA例题是历年考试的题目，是考试的重难点地方，因此建议考生在考前能够进行至少三套真题的练习，这不是马上7月CFA考试了，不知道你准备的怎么样呢？

Which of the following statements about balance sheets is most accurate?For balance sheets prepared under:

A、IFRS,a classified balance sheet must present current assets before noncurrent assets.

B、US GAAP,intangibles must be valued at historical cost.

C、IFRS,a commercial real estate company should use a liquidity based presentation.

【Answer】B

【analysis】

B is correct.Under US GAAP,intangibles must be valued at historical cost;under IFRS they can be valued at cost or ruation.

A is incorrect.Under IFRS,a classified balance sheet does separate current assets from non-current assets,but non-current assets could be presented first.

C is incorrect.A commercial real estate company would have many non-liquid assets and would not likely use the liquidity-based presentation under IFRS.A commercial bank would use this format.

在CFA考试前冲刺阶段做题是很有效的，不知道你CFA题做的怎样呢？这边有CFA题库可以帮助你学习！