[CFA错题笔记8-financialreportingandanalysis]
本次做的题目是bookshelf 的R32（financial reporting quality）和R33（financial statement
analysis:application），一共40道题，第一次做的正确率是60%，第二次做的正确率是97%，下面分享2道错题：
R32 financial reporting quality
25.Which of the following is an indication that a company may be recognizing revenue prematurely? Relative to its competitors, the company’s:
A.asset turnover is decreasing.
C.days sales outstanding is increasing.
正
确
答
案
：
C
考点：R32 4.3. Warning Signs 1) Pay attention to revenue.
An increase in DSO or decrease in receivables turnover could suggest that some revenues are recorded prematurely or are even fictitious, or that the allowance for doubtful accounts is insufficient.【Doris 叨叨】
题目大意：
下面哪一个指标表明公司可能提前确认收入，和同行相比：A.资产周转率下降；根据考点，A错。
B.应收账款周转率上升；根据考点，应为应收账款周转率下降，B错。
C.收入周转天数（DSO）上升；DSO，衡量收入变成现金的能力，如果总是提前确认收入甚至有虚假收
入（做假账造成的收入增加），没有实际现金流入，就会导致DSO上升，根据考点，C正确。
R33 inancial statement analysis:application
10.An analyst gathered the following data for a company ($ millions):
The average age and average depreciable life of the company’s fixed assets at the end of 2001 are closest to:
正
确
答
案
：
C
考点：R33 6.4. Analyst Adjustments Related to Property, Plant, and Equipment
Accumulated depreciation divided by depreciation expense suggests how many yea rs’ worth of depreciation expense have already been recognized (i.e., the average age of the asset base).
Gross PPE divided by depreciation expense suggests the average life of the assets at installation.
doris【Doris 叨叨】

版权声明：本站内容均来自互联网，仅供演示用，请勿用于商业和其他非法用途。如果侵犯了您的权益请与我们联系QQ:729038198，我们将在24小时内删除。