备考CFA考试是需要考生掌握知识通过CFA考试的，CFA考试中大部分都是选择题，只有三级考试有部分简答题，但是考生也不要太担心，到三级考试相信你能克服的，我们先来看看CFA一级考试考试题，毕竟CFA考试是从一级考试开始的，只有先通过CFA一级考试，我们先来看看CFA一级中的财报中的个人税相关的考试题！
One of the notable differences between IFRS and US GAAP when dealing with income tax is best illustrated by the fundamental treatment of:
A、non-deductible goodwill.
B、the r*uation of property,plant,and equipment.
C、temporary differences between the carrying amount and tax base of assets and liabilities.
【Answer to question 1】B
【analysis】
B is correct.US GAAP prohibits the r*uation of PP&E.Therefore,this is a source of an important difference between US GAAP and IFRS with respect to reporting of income taxes.
A is incorrect.For non-deductible goodwill,despite some differences,US GAAP and IFRS are fundamentally the same.
C is incorrect.Both US GAAP and IFRS treat temporary differences in the same way fundamentally.
CFA考试学习是需要坚持的，毕竟CFA考试备考的时间不长，但是CFA考试知识点是很多的，只有掌握每个科目的学习才能通过CFA考试，知识点的掌握是基石，不知道你学习的如何？这边有CFA考试课程和题库可以辅助考生学习，有需要可以在线咨询或者添加老师微信。
