2025年CFA《财务报表分析》题库卷.docxVIP

2025年CFA《财务报表分析》题库卷

考试时间：______分钟总分：______分姓名：______

一、

1.CompanyAacquired100%ofCompanyBonJanuary1,2023.Theacquisitionpricewas$500,000.Attheacquisitiondate,CompanyBsidentifiablenetassetshadafairvalueof$450,000.TheonlyidentifiableintangibleassetofCompanyBisitscustomerlist,withafairvalueof$50,000.Whatwasthegoodwillrecognizedontheconsolidationworksheetattheacquisitiondate?

A.$50,000

B.$100,000

C.$150,000

D.$200,000

2.Whichofthefollowingadjustmentswouldbemadetotheconsolidatedincomestatementtoeliminatetheeffectsofaninternalsaleofinventory?

A.Deducttheunrealizedprofitininventoryfromnetincome.

B.Addbackdepreciationexpenserecognizedonthesoldasset.

C.Deducttheunrealizedprofitininventoryfromcostofgoodssold.

D.Addtheunrealizedprofitininventorytonetincome.

3.During2023,acompanypaid$120,000incashforthepurchaseofequipmentwithanestimatedusefullifeof5yearsandnoresidualvalue.Thecompanyusesthestraight-linemethodfordepreciation.Whatistheamountofdepreciationexpenserecognizedinthecompanys2023incomestatement?

A.$24,000

B.$48,000

C.$60,000

D.$120,000

4.Whichofthefollowingstatementsregardingthestatementofcashflowsismostaccurate?

A.Cashpaidforthepurchaseofinvestmentsisreportedasanoperatingactivity.

B.Cashreceivedfromissuinglong-termdebtisreportedasaninvestingactivity.

C.Cashpaidfordividendsisreportedasanoperatingactivity.

D.Cashreceivedfromcustomersisreportedasafinancingactivity.

5.Acompanyreportednetincomeof$200,000for2023.Ithaddepreciationexpenseof$40,000andanincreaseinaccountsreceivableof$30,000duringtheyear.Assumingnootherchangesinworkingcapitalaccounts,whatwasthenetcashprovidedbyoperatingactivitiesusingtheindirectmethod?

A.$17