【CFA真題一級財務1】Company A accquires 80% of Company B(Acontrol B). Company A's consolidated income statement most likely includes whatportion of Company B's revenues and expenses?

A.100%

B.80%

C.0%

Solution: A

【CFA真題一級財務2】Which of the following statements is leastaccurate?

A.The IASB is supervised by a committeethat includes the U.S. SEC.

B.FASB make policy decisions and IFRSFoundation trustees oversee the policy decisions of the FASB.

C.IFRS Foundation trustees appointmembers of the IASB.

Solution:B

【CFA真題一級財務3】A coherent financial reporting frameworkis not include which of the following characteristic?

A.Timeliness.

B. Consistency.

C. Transparency.

Solution: A

【CFA真題一級財務4】The cash received prior to the recognitionof revenue in the financial statements is recorded as:

A. deferred revenue, an asset.

B. accrued revenue, a liability.

C. deferred revenue, a liability.

Solution:C

【CFA真題一級財務5】If at the beginning the entry recorded wasprepaid expense, the adiusting entry will most likely results in :

A . the reduction of an asset and therecording of an expense.

B . the addition of an asset and therecording of an expense.

C . the reduction of an asset and thereduction of an debt.

Solution: A

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