CFA一级财务报表中的考点【财务报表的质量】分级你知道吗？一级知识是基础，掌握CFA一级考试知识在备考CFA二级时才更从容，那在一级中这个知识你掌握没，跟着小编一起看看！
财务报表质量分级，据此对财务报表由高到低分为六级，列示如下：
Reporting is compliant with GAAP and decision useful;earnings are sustainable and adequate.
Reporting is compliant and decision useful,but earnings quality is low.
Reporting is compliant,but earnings quality is low and reporting choices and estimates are biased.
Reporting is compliant,but earnings are actively managed.
Reporting is not compliant,but the numbers presented are based on the company’s actual economic activities.
Reporting is not compliant and includes numbers that are fictitious or fraudulent.
CFA考试中也是要考这个知识点的，那这个知识点是怎样的？跟着小编一起看看这个考试题哦！有需要这边还有CFA考试题库哦！
Financial reports of the lowest level of quality reflect:
A.fictitious events.
B.biased accounting choices.
C.accounting that is non-compliant with GAAP.
答案：A
解析：财务报表的质量排序中，质量*差的即为Reporting is not compliant and includes numbers that are fictitious or fraudulent，即会计报表的编制不满足会计准则，数据是虚构的。
如果你在CFA课程学习方面遇见不同的困难，不妨与融跃老师在线联系，让老师为你进行课程的解答。同时还可以试学融跃教育课程，找到适合自己的内容，更好的帮助你考试。
