今天为大家准备了CFA一级财务报表中的考点【财务报告体系】内容，大家还有印象吗？快来一起学习吧~

1

财务报告的两大体系

制定机构	制定的标准体系	基本原则
Financial Accounting Standards Board (FASB)美国财务会计准则委员会	Generally Accepted Accounting Principles (U.S. GAAP) 美国通用会计准则	rules-based (更细致，更严格)
International Accounting Standards Board (IASB) 国际会计准则理事会	The International Financial Reporting Standards (IFRS) 国际财务报告准则	principles-based

1-1-1 International financial reporting standards are currently developed by which entity?

A.The IFRS Foundation.

B.The International Accounting Standards Board.

C.The International Organization of Securities Commissions.

答案：B

解析：GAAP的制定机构为FASB，IFRS的制定机构为IASB。

1-1-2Which of the following statements about desirable attributes of accounting standards boards is most accurate?Accounting standards boards should:

A.concede to political pressures.

B.be guided by a well articulated framework.

C.be adequately funded by companies to which the standards apply.

答案：B

解析：选项B正确，因为财务报表准则的制定需要遵循一个严谨的框架；选项A错误，财务报表准则的制定应删除该免受政府的压力；选项C错误，财务报表准则的制定应该为独立的活动，不应该由需要遵守这一准则的公司提供经费支援。

2

财务报告的内容

1.2.1三大报表

Financial position	Financial performance	Change in financial position
Balance Sheet资产负债表	Income Statement利润表	Cash Flow Statement现金流量表
Assets = liabilities + owner\’s equity	Revenue Expenses Other income	Operating cash flows Investing cash flows Financing cash flows

（1）资产负债表和利润表之间的关联：∆retained earnings=net income—dividend

（2）资产负债表和现金流量表之间的关联：∆cash=CFO+CFI+CFF

1-2-1 The income statement is best used to evaluate a company’s:

A.current financial position.

B.sources of cash flow.

C.financial results from business activities.

答案：C

解析：资产负债表表示企业在特定日期的财务状况（A选项），利润表列示了公司在一段时间内的经营业绩（B选项），现金流量表表明了公司在一段时间内的现金收入与支出（C选项）。

1.2.2 Statement of comprehensive income综合收益表

Comprehensive income=Net income+Other comprehensive income(OCI，其他综合收益)。OCI中包括的内容：

• Foreign currency translation gains and losses
• Adjustment for minimum pension liabilities（DB）
• Unrealized gains and losses from cash flow hedging derivatives
• Unrealized gains and losses from available-for-sale securities
• Changes in the value using revaluation model [IFRS体系下特有]

1-2-4Which of the following items affects owners\’equity but is not included as a component of net income?

A.Depreciation.

B.Dividends received on shares of another company classified as available for sale.

C.Foreign currency translation gains and losses.

答案：C

解析：选项A错误，折旧是列示在IS报表中的费用，不属于OCI；选项B错误，可供出售金融资产的股利和利息属于投资收益，计入IS报表，可供出售金融资产的公允价值变动属于OCI；选项C正确，汇兑损益属于OCI。

1.2.3 Footnotes脚注

脚注旨在帮助财务报表使用者深入了解基本财务报表的内容，财务报表制作者对资产负债表、损益表和现金流量表的有关内容和项目所作的说明和解释。

1.2.4 Management’s Discussion and Analysis(MD&A)管理层的探讨与分析

管理层的探讨与分析既包括公司管理层对过去业绩的评价和讨论，也包括对会影响公司未来的重要事件、趋势和不确定性的讨论与分析。

1.2.5 Proxy Statement投票说明书

Proxy statements are issued to shareholders when there are matters that require a shareholder vote.主要列示的是需要股东投票的事件。

1-2-7Accounting policies,methods,and estimates used in preparing financial statements are most likely to be found in the:

A.auditor’s report.

B.management commentary.

C.notes to the financial statements.

答案：C

解析：附注中包括关于会计方法、假设和估计的具体说明。

1-2-8Information about the coupon rates on the various long-term fixed-rate debt issues of a company can most likely be found in the:

A.notes to the financial statements.

B.non-current liabilities section of the balance sheet.

C.Management Discussion and Analysis(MD&A).

答案：A

解析：IS报表中只会披露公司所有债务所形成的利息费用，每笔债务的票息率需要在财务报表附注中查找，这属于比较细节的信息。

3

财务报告的计价基础

（1）historical cost历史成本：购买资产的历史价格。

（2）amortized cost摊余成本：在历史成本的基础上对折旧、摊销、消耗和减值进行了调整。

（3）current cost现价：现在购买该资产需要支付的价格。

（4）net realizable value可变现价值：资产的销售价格减去销售成本。

（5）present value折现价值：未来现金流折现价值。

（6）fair value公允价值：双方在公平交易的条件下一项资产可以被买卖或者一项负债可以被清偿的成交价格。

1-3-1Valuing assets at the amount of cash or equivalents paid or the fair value of the consideration given to acquire them at the time of acquisition most closely describes which measurement of financial statement elements?

A.Current cost.

B.Historical cost.

C.Realizable value.

答案：B

解析：historical cost(历史成本)是指购买资产的历史价格。

1-3-2The valuation technique under which assets are recorded at the amount that would be received in an orderly disposal is:

A.current cost.

B.present value.

C.realizable value.

答案：C

解析：处置资产能收到的金额为可变现价值。

“ 0元 ” 领！ 《全科重难点合辑》限时开启！

拯救你的12月考！

注意！前方高能！这不是演习！

扫描下方 海报二维码分享助力

立即参与免费领取！

Part 1

Part 2

……

本文由泽稷网校微信公众号泽稷金融分析师（ID：zjjycfa）整理发布。编辑：lililuo，泽被天下，稷往开来，转载请保留以上完整出处，文章版权归原作者所有，如有版权问题请联系微信号：374208596！