财报是CFA一级考试科目中较难的科目，可能大家在大学学过相关财报的知识，但是在CFA考试中是全英文，想要将CFA财报考题做对还是需要一番功夫的，那融跃老师给你几道考题做做，不知道你能做对多少呢？

1直线折旧法

Atthebeginningof2009,GlassManufacturingpurchasedanewmachinefor

itsassemblylineatacostof$600,000.Themachinehasanestimateduseful

lifeof10yearsandestimatedresidualvalueof$50,000.Underthestraight-line

method,howmuchdepreciationwouldGlasstakein2010forfinancialreporting

purposes?

A$55,000.

B$60,000.

C$65,000.

解析：Aiscorrect.Usingthestraight-linemethodofdepreciation,annualdepreciation

expenseiscalculatedas:（Cost-Residualvalue）/Estimatedusefullife

Straight-linedepreciationwouldbe($600,000–$50,000)/10,or$55,000.

2、直线折旧法与加速折旧法的区别

Acompanyiscomparingstraight-lineanddouble-decliningbalanceamortization

methodsforanon-renewablesix-yearlicense,acquiredfor€600,000.The

differencebetweentheYear4endingnetbookvaluesusingthetwomethodsis

closestto:

A€81,400.

B€118,600.

C€200,000.

解析：Aiscorrect.straight-linemethod,annualdepreciationis:（Cost-Residual

value）/Estimatedusefullife.double-decliningbalancemethod,annualdepreciation

is:（BeginningNetBookValue×2）/Estimatedusefullife

attheendofYear4,thedifferencebetweenthenetbookvaluescalculatedusing

straight-lineversusdouble-decliningbalanceisclosestto€81,400.

NetbookvalueendofYear4usingstraight-linemethod=€600,000–[4×

(€600,000/6)]=€200,000.

NetbookvalueendofYear4usingdouble-decliningbalancemethod=

€600,000(1–2/6)^4≈€118,600.

CFA一级考试科目

3、*先出法FIFO

During2009,AccentToysPlc.,whichbeganbusinessinOctoberofthatyear,

purchased10,000unitsofatoyatacostof₤10perunitinOctober.Thetoy

soldwellinOctober.InanticipationofheavyDecembersales,Accentpurchased5,000

additionalunitsinNovemberatacostof₤11perunit.During2009,Accentsold

12,000unitsatapriceof₤15perunit.Underthefirstin,first

out(FIFO)method,whatisAccent’scostofgoodssoldfor2009?

A₤120,000.

B₤122,000.

C₤124,000

解析：Biscorrect.Underthefirstin,firstout(FIFO)method,thefirst10,000units

soldcamefromtheOctoberpurchasesat£10,andthenext2,000unitssold

camefromtheNovemberpurchasesat£11.

4、其他综合收益OCI

Whenpreparinganincomestatement,whichofthefollowingitemswouldmost

likelybeclassifiedasothercomprehensiveincome?

AAforeigncurrencytranslationadjustment

BAnunrealizedgainonasecurityheldfortradingpurposes

CArealizedgainonaderivativecontractnotaccountedforasahedge

解析：Aiscorrect.Othercomprehensiveincomeincludesitemsthataffectshareholders’

equitybutarenotreflectedinthecompany’sincomestatement.Inconsolidating

thefinancialstatementsofforeignsubsidiaries,theeffectsoftranslating

thesubsidiaries’balancesheetassetsandliabilitiesatcurrentexchangerates

areincludedasothercomprehensiveincome.

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5、债券的利息费用

Acompanyissues€10,000,000facevalueof10-yearbondsdated1January2015

whenthemarketinterestrateonbondsofcomparableriskandtermsis6%.The

bondspay7%interestannuallyon31December.Basedontheeffectiveinterest

ratemethod,theinterestexpenseon31December2015isclosestto:

A€644,161.

B€700,000.

C€751,521.

解析：Usefinancialcalculatorstocalculatepresentvalueofthebond，

N=10,I=6%,PMT=10,000,000×7%=700,000，FV=10,000,000，computePV=10,736,008.71

Theinterestexpenseiscalculatedbymultiplyingthecarryingamountatthe

beginningoftheyearbytheeffectiveinterestrateatissuance.Asaresult,the

interestexpenseat31December2015is€644,161(€10,736,008.71×6%).

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