CFA考試中non-GAAP financial measure真題有哪些?

CFA知識點有很多,在備考中是有很多的習題需要練習的,不知道你在備考中知識點學習的怎樣,今天我們來看看CFA考試non-GAAP financial measure真題有哪些?

Accounting choices within GAAP that decrease reported performance in the current period and may increase performance in later periods are most likely examples of:

A、aggressive accounting.

B、conservative accounting.

C、earnings that are not sustainable.

CFA考試

Answer B

這就是non-GAAP financial measure知識的真題,不知道你在愛學習的過程遇到什么樣的問題呢?如果沒有遇到其他的問題,那你這個知識點學習的不錯,有問題的話這邊有CFA課程,可以幫助你學習哦!有需要可以在線咨詢我們老師!這道題的解析是什么呢?

analysis

B is correct.Conservative accounting choices decrease the companys reported performance and financial position in the current period and may increase its reported performance and financial position in later periods.

A is incorrect because aggressive accounting choices have the opposite effect of increasing the companys reported performance and financial position in the current period and may decrease its reported performance and financial position in later periods

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C is incorrect because conservative accounting such as decreasing current reported performance and increasing later reported performance does not typically create a sustainability issue.

如果你在CFA課程學習方面遇見不同的困難,不妨與融躍老師在線聯系或者添加老師微信(rongyuejiaoyu),讓老師為你進行課程的解答。同時還可以試學融躍教育課程,找到適合自己的內容,更好的幫助你通 關考試。