CFA一级是基础的知识，考试题你做的如何？

发布时间：2021-08-18 08:59编辑：融跃教育CFA

随着金融界的发展，CFA考试已经有越来越多的人报名，备考CFA考试是需要做题的，那CFA备考一级你学习的怎么样呢？今天跟着小编看看CFA一级考试题。毕竟CFA一级是基础的知识哦！只有将CFA一级掌握好了，才能在接下来的CFA考试中更好的复习！

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1、Which of the following statements about the impact of leases on the financial statements of the lessee is least accurate?

A. Net income is lower in the early years of a finance lease than an operating lease.

B. A finance lease results in higher liabilities compared to an operating lease.

C. Cash flow from investing is higher for a finance lease than an operating lease.

solution：C

answer：Cash flow from investing is not affected by a lease being either a finance or an operating lease. Finance leases reduce cash flow from operations by only the portion of the lease payment attributed to interest expense. Cash flow from financing is reduced by the rest of the finance lease payment which is the principal part of the payment.

2、Interest expense is reported on the income statement as a function of:

A. the market rate.

B. the coupon payment.

C. the unamortized bond discount.

solution：A

answer：Interest expense is always equal to the book value of the bond at the beginning of the period multiplied by the market rate at issuance.

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