CFA财报中的三大报表的损益表知识考题难不？

CFA考试中财报知识在考试中的占比是很高的，也是很重要的，没有财会基础的考生学习CFA是比较吃力的，财报中的三大报表很重要，那你对三大报表中的损益表知识掌握的如何呢？

接下来小编给你出CFA损益表中的一个知识，看看你是不是能将这个知识掌握住呢？能不能做对且明白其中包含的知识呢？

During the process data phase of financial statement analysis,an analyst will most likely develop a:

A、statement of purpose.

B、common-size balance sheet.

C、statement of cash flows.

【Answer 】B

【analysis】

B is correct.During the process data phase,an analyst will produce a variety of reports and documents based on the information collected.These may include common-size statements,ratios and graphs,forecasts,adjusted statements,and analytical results.

A is incorrect.The statement of purpose is prepared during the articulation phase.

C is incorrect.The statement of cash flows is a source of information for the analyst.

小编给你也说了解析，不知道对你来说是简单还是难呢？这边有CFA考试题库供你学习练习，有需要可以在线咨询。