CFO知识难理解不?CFA知识的考试题型如何?

财报在CFA考试中的占比是比较大的,不管是在CFA一级还是二级中,那在CFA财报中是有CFO,它是什么意思?在CFA一级考试中这个知识点是怎样出题呢?

CFO是Chief Financial Officer的简称,翻译过来是*财务官,是企业治理结构发展到一个新阶段的必然产物。没有*财务官的治理结构不是现代意义上完善的治理结构。从这一层面上看,中国构造治理结构也应设立CFO之类的职位。当然,从本质上讲,CFO在现代治理结构中的真正含义,不是其名称的改变、官位的授予,而是其职责权限的取得,在管理中作用的真正发挥。

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知道CFA中它的CFO是什么含义了,那在备考CFA考试中考试题是怎样的题型呢?跟着融跃小编一起看看吧!

According to US GAAP, the payment of cash dividends during the year will most likely affect the cash flow from which type of activity?A. FinancingB. InvestingC. Operating

答案:A

For a company that prepares its financial statements under US GAAP, cash dividends paid are reported as a cash outflow in the cash flow from financing activities section on the statement of cash flows.

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B is incorrect because payment of dividends is never treated as an investing activity under either US GAAP or IFRS.C is incorrect because payment of dividends is a financing activity under US GAAP, but it could be treated as an operating activity under IFRS.

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