CFA一级考试中财报科目在考试中的占比是很高的，不知道你在这一科目上的成果如何呢？是不是很快的能将这个知识点理解呢？在学习中财务报告与分析中章节的设置是循序渐进、逐层深入的，前面介绍的术语在后面还会有详细的解释与探讨。那这样的考试题如何呢？
Private contracts,such as bank loan agreements,are most likely to provide an effective disciplinary mechanism to insure high financial reporting quality because:
A、loan covenants require the firm to meet specific financial ratios in order to renew the loan.
B、lenders monitor managers and pay close attention to the firm’s financial reports.
C、loan covenants may allow the lender to recover all or part of their investment if certain financial conditions are triggered.
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【Answer to question 1】B
【analysis】
B is correct.The monitoring role of lenders is most likely to insure high-quality financial reports because the lenders inspect financial reports carefully to be sure they are not manipulated.
A is incorrect.The need to meet specific financial ratios may motivate managers to manipulate financial reports to achieve the target ratios.
C is incorrect.The desire to avoid financial triggers may motivate managers to manipulate financial reports so that loan covenants are not violated.
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