备考CFA考试考试题又来了！不要觉得CFA考试题难或者不想做，在CFA备考中不是掌握知识点就是做CFA考试题，想要通过CFA考试就要坚持下去，那报考CFA一级考试是初级的入门考试，你看看这两道考试题是不是能做对呢？
1、 Which of the following characteristics is best described that the information
in financial statonnts can influence user's economic decisions or affect user's evaluation of past events or forecasts of future events in accordance with the IFRS franework's definitions and recognitioncriteria?【】
A.Relevance.
B.Comparability.
C.Faithful representation.
正确答案:A
答案解析:根据IFRS的条款，财务报表的两个城本特性使得这些财务伤息石川，这两个侍性包括相关性(relevance)和公允陈述(faithfulrepresentation)。相关性儿指财务报告中的传息公影响使川者的经济决策，或者影响使川者对丁历史实践和未来事件的评估。
公允陈述是指信息公允陈述，并11是完整的、中立的(没仃偏差)和没仃错误。可比性(comparability)增加了相关性和公允陈述,是指不同公司和不同时间的财务报告陈述是统一的。
2、An analyst does research about cash conversion cycle and gathers the following Information about a company Analyzing the cash conversion cycle, the company*s liquidity has Most likely:【单选题】
A. decreased.
B.remained unchanged.
C.increased.
正确答案:B
答案解析:现金周转期(cash conversion cycle)=应收账款收大数(days of sales out standing )+存货周转天数人数(days of inventory oh hand )-应数账款偿还天数(number of days of payables)
备考中考生不仅要学习知识，做题要做对的题，这边融跃有CFA题库，会实时的更新CFA题库的，考生有需要可以在线咨询老师。
