备考CFA需要每天的练习，这都6月21日了，距离7月CFA考试仅剩下不到一个月的时间，那2021年你财报学习的怎么样呢？如果你还没有准备好的话。可以看看下面的这道题！
Which of the following best describes a component of the income statement?
A、Amounts that a company owes its vendors for purchases of goods and services
B、Outflows or depletions of assets in the course of a business's activities
C、Obligations from past events that are expected to result in an outflow of economic benefits
【Answer 】B
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【analysis】
B is correct.Expenses are a component of the income statement and are defined as outflows,asset depletions,and liabilities incurred in the course of a business’s activities.
A is incorrect.Accounts payable is a liability,a component of the balance sheet,and is defined as amounts that a company owes its vendors for purchases of goods and services.
C is incorrect.Liabilities are a component of the balance sheet and are defined as obligations from past events that on settlement are expected to result in an outflow of economic benefits.
"Financial Report":Cash income from sales
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或者添加老师微信（rongyuejiaoyu），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，更好的帮助你通 关考试。
