CFA考试题练习全英文解答，看是否做对这三道？

2022年CFA考试中是不是掌握了CFA考斯题，今天我们也再来练习一下CFA考试题!看看是不是掌握？毕竟CFA考试考试是考CFA考试题哦！

1、Which of the following statements regarding a direct financing lease is least accurate?

A. The principal portion of the lease payment is a cash inflow from investing on the lessor's cash flow statement.

B. Interest revenue on the lessor's income statement equals the implicit interest rate times the lease payment.

C. The lessor recognizes no gross profit at the inception of the lease.

solution：B

answer：Interest revenues are calculated by multiplying the implicit interest rate by net receivables at the beginning of the period.

2、Which of the following statements about the impact of leases on the financial statements of the lessee is least accurate?

A. Net income is lower in the early years of a finance lease than an operating lease.

B. A finance lease results in higher liabilities compared to an operating lease.

C. Cash flow from investing is higher for a finance lease than an operating lease.

solution：C

answer：Cash flow from investing is not affected by a lease being either a finance or an operating lease. Finance leases reduce cash flow from operations by only the portion of the lease payment attributed to interest expense. Cash flow from financing is reduced by the rest of the finance lease payment which is the principal part of the payment.

3、Interest expense is reported on the income statement as a function of:

A. the market rate.

B. the coupon payment.

C. the unamortized bond discount.

solution：A

answer：Interest expense is always equal to the book value of the bond at the beginning of the period multiplied by the market rate at issuance.

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。