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2025年CFA考试《财务报表分析》模拟试卷
考试时间：______分钟总分：______分姓名：______
Part1:Multiple-ChoiceQuestions
1.AcompanyrecordsrevenueuponshipmentofgoodsunderIFRS15.Ifthegoodsareshippedinoneperiodbutpaymentisreceivedinthefollowingperiod,underIFRS,therevenueisrecognized
a)Intheperiodtherevenueisearnedandtheperformanceobligationissatisfied.
b)Intheperiodthecashisreceived.
c)Intheperiodtherevenueisbilled.
d)Intheperiodthegoodsareshipped,regardlessofpaymenttiming.
2.Whichofthefollowingfinancialstatementitemswouldtypicallybeadjusteddownwardsbyananalystwhencomparingcompaniesunderdifferentaccountingstandards?
a)InventoryvaluedusingLIFOinaperiodofrisingprices.
b)Depreciationexpensecalculatedusingstraight-lineoveranassetsusefullife.
c)Accountsreceivablestatedatfacevaluewithoutconsideringpotentialbaddebts.
d)Researchanddevelopmentexpensesexpensedasincurred.
3.Acompanyreports$1,000,000insalesrevenue,$600,000incostofgoodssold,and$200,000inoperatingexpenses.Itsgrossprofitmarginisclosestto:
a)30%
b)50%
c)60%
d)70%
4.Thecashconversioncyclemeasuresthetimeittakesforacompanytoconvertitsinvestmentsininventoryandotheroperatingassetsintocashflowsfromsales.Whichofthefollowingstatementsistrue?
a)Ashortercashconversioncyclegenerallyindicatesbetterliquidity.
b)Alongercashconversioncyclegenerallyindicatesloweroperatingrisk.
c)Thecashconversioncycleiscalculatedas:DaysSalesOutstanding+DaysInventoryOutstanding-DaysPayablesOutstanding.
d)AnincreaseinDaysPayablesOutstandingwillalwaysdecreasethecashconversioncycle.
5.Acompanyhascurrentassetsof$800,000andcurrentliabilitiesof$500,000.Itsquickratio(acid-testratio)is:
a)0.625
b)1.0
c)1.6
d)3.2
6.Whichofthefollowin
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