注册金融分析师-注册金融分析师一级分类模拟5

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1、注册金融分析师一级分类模拟5单项选择题Afirm'sfinancialpositionataspecificpointintimeisreportedin:A.balancesheet-B•incomestatement-C-cashflowstatement•2^Ananalystfindsinformationaboutsignificantuncertaintiesaffectingacompany1sliquidity,capitalresourcesandresultsofoperationsinthe:A.notestothef

2、inancialstatements.B.balancesheetandincomestatement.C.managementdiscussionandanalysis.3、Informationaboutaccountingestimates,assumptions,andmethodschosenforreportingismostlikelyfoundin:A.theauditor1sopinion.B•financialstatementnotes•C.managementdiscussionandanalysis.4Whicho

3、fthefollowingstatementsbestdescribedthelevelofaccuracyprovidedbyastandardauditreportwithrespecttoerrors?Theauditedfinancialstatementsare:A.fullyassuredtobefreeofmaterialerrors-B.reasonableassuredtobefreeofallerrors.C.reasonableassuredtobefreeofallmaterialerrors.5、Ifanaudit

4、orfindsthatacompany1sfinancialstatementshavemadeaspecificexceptiontoapplicableaccountingprinciples,heismostlikelytoissuea:A.cautionarynote.B.qualifiedopinion.C.dissentingopinion.6、Whichofthesestepsisleastlikelytobeapartofthefinancialstatementanalysisframework?A.Statethepur

5、poseandcontextoftheanalysis•B.Determinewhetherthecompany1ssecuritiesaresuitablefortheclient.C•Adjustthefinancialstatementdataandcomparethecompanytoitsindustrypeers•7^Makinganynecessaryadjustmentstothefinancialstatementstofacilitatecomparisonwithrespecttoaccountingchoicesis

6、doneinwhichstepofthefinancialstatementanalysisframework?A.Collectdata.B.Processdata.C•Analyze/interprettheprocesseddata.8^Accountsreceivableandaccountspayablearemostlikelyclassifiedaswhichfinancialstatementelements?①②③Aaccountspayableliabilitiesliabilitiesexpensesaccountsr

7、eceivableassetsrevenuesrevenues①B・②C・③9^Annualdepreciationandaccumulateddepreciationaremostlikelyclassifiedaswhichfinancialstatementelements?accumulateddepreciationcontraassetscontraliabilitiescontraassetsannualdepreciationexpensesexpensesliabilities①B・②C・③10>Adecreaseinas

8、setswouldleastlikelybeconsistentwitha(n):A・increaseinexpenses•B・decreaseinrevenues•C・incr