2025年CFA一级《财务报表分析》重点试题.docxVIP

2025年CFA一级《财务报表分析》重点试题

考试时间：______分钟总分：______分姓名：______

试卷内容

1.CompanyXYZreportednetincomeof$500,000fortheyear.Depreciationexpensewas$100,000,andaccountspayableincreasedby$30,000duringtheyear.WhatwasCompanyXYZscashflowfromoperatingactivitiesusingtheindirectmethod?

2.Acompanyhascurrentassetsof$200,000andcurrentliabilitiesof$100,000.Itsinventoryis$50,000.Whatisitscurrentratio?

3.Whichofthefollowingistypicallyconsideredanon-operatingexpenseinthecalculationofoperatingincome?

a)Interestexpense

b)Costofg