2025年CFA一级《会计》考点.docxVIP

2025年CFA一级《会计》考点

考试时间：______分钟总分：______分姓名：______

Part1:MultipleChoiceQuestions

1.Acompanypurchasedamachinefor$100,000.Itestimatesthemachinewillhaveausefullifeof5yearsandasalvagevalueof$10,000.Usingthestraight-linemethodofdepreciation,theannualdepreciationexpenseforthemachineisclosestto:

A.$16,000

B.$18,000

C.$20,000

2.WhichofthefollowingstatementsisTRUEregardingthepreparationofconsolidatedfinancialstatements?

A.Theparentcompanymustusethesameaccountingpoliciesasthesubsidiary.

B.Intercompany