新用戶掃碼下載
掃碼下載APP
及時接收最新考試資訊及
備考信息
"Financial Report"：Profit outflow
學習是一個不斷積累的過程，每天學習一點，每天進步一點！為了幫助大家更高效地備考2021年CFA考試，正保會計網(wǎng)校每日為大家上新CFA習題供大家練習。讓網(wǎng)校與您一起高效備考2021年CFA考試，夢想成真！
Questions 1:
At the end of the year, a company reported an impairment loss on its manufacturing plant, reducing its carrying amount by 10%. The impairment loss is least likely to cause the company’s:
A debt- to- asset ratio to increase.
B cash flow from operations to decline.
C fixed asset turnover to increase.
Questions 2:
Obligations arising from past events that are expected to result in an outflow of economic benefits from an entity are most likely known as:
A expenses.
B liabilities.
C operating activities.
View answer resolution
【Answer to question 1】（B）
【analysis】
B is correct. The impairment loss is a non- cash charge and will not affect cash flow from operations.
A is incorrect. The statement is correct: the carrying amount of assets has been reduced, so the debt- to- asset ratio will increase.
C is incorrect. The statement is correct: the carrying amount of assets has been reduced, so the fixed asset turnover will increase.
【Answer to question 2】（B）
【analysis】
B is correct. Liabilities are an element of the balance sheet and represent obligations of a company arising from past events, the settlement of which is expected to result in an outflow of economic benefits from the entity.
A is incorrect. Expenses are a component of the income statement and are defined as outflows, depletions of assets, and incurrences of liabilities in the course of the activities of a business.
C is incorrect. Operating activities are a classification used in the cash flow statement and include the cash flows resulting from a company’s day- to- day activities that create revenue.
成功=時間+方法，自制力是這個等式的保障。世上無天才，高手都是來自刻苦的練習。而人們經(jīng)常只看到“牛人”閃耀的成績，其成績背后無比寂寞的勤奮。小編相信，每天都在勤奮練習，即使是一點點的進步，大家一定可以成為人人稱贊的“牛人”。
推薦閱讀
相關(guān)資訊
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號
