備考CFA考試學(xué)習(xí)知識(shí)練習(xí)考試題是常事，考生備考CFA一級(jí)考試中經(jīng)濟(jì)學(xué)學(xué)習(xí)的如何？今天我們一起學(xué)習(xí)練習(xí)一下經(jīng)濟(jì)學(xué)的知識(shí)考試題！

一、At the beginning of 2019, S sold equipment with a three year service contract for a

single payment of $30,000. The fair value of the equipment was $24,000. S recorded

this transaction with "cash increase $30,000, sales revenue increases $30,000" Which

of the following statements is correct regarding S's current year financial statements?

A. the financial statements arc correct

B. net income would be overstated

C. total assets would be overstated

S不應(yīng)謔把30.000全部確認(rèn)為當(dāng)年的妝入，按照收入確認(rèn)原用,應(yīng)該履約義務(wù)完成時(shí)確認(rèn)收入.30.000中有24,000是設(shè)備的價(jià)錢，.其余為服務(wù)的費(fèi)用。收到30.000時(shí)，應(yīng)該記“現(xiàn)金增加30.000，銷售收入增加24.000，預(yù)收賬款增加6.000。當(dāng)未來(lái)3年履行服務(wù)合同時(shí)，再記預(yù)收賬款的減少，并確認(rèn)相應(yīng)的收入。題干提前確認(rèn)收入，將使凈利潤(rùn)被高估。


二、The CFO of Cone Company would like to know the financial figure impacted by the different inventory treatments of LIFO and FIFO m a period of rising prices. The team member accountant A,B,C made the following statement:

Accountant A: UFO will result in a higher CPGS in the income statement and a higher cash flow from operation in cash flow statement

Accountant B: FIFO will result in a higher working capital m the balance sheet and a highernet income in the income statement

Accountant C: UFO will result in a higher current ratio while FIFO will result a higher debt to equity ratio

Which of them is incorrect0

A. Accountant B

B. Accountant C

C. Accountant A

采用后進(jìn)先出法.物價(jià)上升時(shí)，存貨采用的是較早（較便宜）的價(jià)格計(jì)量，從而使得流動(dòng)資產(chǎn)的賬面價(jià)值較低，流動(dòng)負(fù)債金額不變的情況下.current ratio會(huì)較小。采用*先出法，存貨采用較新的價(jià)格計(jì)量，從而使得資產(chǎn)的賬面價(jià)值高，負(fù)債不變的情況下.equity較高，debtTo equity會(huì)較低。會(huì)計(jì)C的說(shuō)法不正確

會(huì)計(jì)A正硝.采用后進(jìn)先出法，物價(jià)上升時(shí)，銷貨成本采用較新的價(jià)格計(jì)量，筑貸成本較高，EBIT較低.稅費(fèi)較低,從而使得現(xiàn)金流量裊中的CF0較高。

會(huì)計(jì)C正月.采用*先出法.物價(jià)上升時(shí),銷貨成本的價(jià)格采用的是較早的價(jià)格計(jì)量.因此等利澗較高。今貸則采用的是較新的價(jià)格計(jì)量.存貨的除面價(jià)值較高，從而使得源訪資產(chǎn)較高，因此曾達(dá)浜本較高。

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