備考CFA考試，一定要多刷題，多練習。2022年CFA考試《CFA二級》考試共240題，以下是幫考網為您準備的Financial Reporting ａｎｄ　Analysis (1)5道練習題，附答案解析，供您備考練習。

1、At 31 December 2010, Zimt’s total assets balance would be:【單選題】

A.highest if Zimt is deemed to have control of Oxbow.

B.highest if Zimt is deemed to have significant influence over Oxbow.

C.unaffected by the accounting method used fｏｒthe investment in Oxbow.

正確答案:A

答案解析:A is correct. When a company is deemed to have control of another entity, it records all of the other entity’s assets on its own consolidated balance sheet.

2、Yu’s determination regarding Transaction 2 should be based on the currency of the:【單選題】

A.loan.

B.bank.

C.borrower.

正確答案:C

答案解析:C is correct. The currency of Ngcorp as the borrowing foreign subsidiary, relative to that of Ambleu, determines Ambleu’s choice of translation method fｏｒTransaction 2. Because Ngcorp’s functional currency is the Bindiar franc ａｎｄ　Ambleu’s presentation currency is the Norvoltian krone, the current rate method rather than the temporal method should be used. Regardless of the currency in which the loan is denominated, the loan is first recorded in Ngcorp’s financial statements. Then, Ngcorp’s financial statements, which include the bank loan, are translated into Ambleu’s consolidated financial statements.

3、In 2011, Strawberry Mines/////////////////\' share of the dividends received from AdOre was most likely reported as a(n):【單選題】

A.Addition to net income.

B.Addition to other comprehensive income.

C.Deduction from its investment in AdOre.

正確答案:C

答案解析:In 2011, Strawberry Mines owned 32% of AdOre/////////////////\'s stock ａｎｄ　had significant influence; therefore, it should have used the equity method. It will not report any dividends received from AdOre as income but would have deducted the dividends received from the carrying value of the investment in AdOre.

4、【單選題】

A.$48 million.

B.$69 million.

C.$110 million.

正確答案:C

答案解析:Amount reported under IFRS:

5、If Global Oilfield/////////////////\'s retirement plan is a defined contribution arrangement, which of the following statements would be the most correct?【單選題】

A.Pension expense ａｎｄ　the cash funding amount would be the same.

B.The potential gains ｏｒlosses from the assets contributed to the plan are borne by the firm.

C.The firm would report the difference in the benefit obligation ａｎｄ　the plan assets on the balance sheet.

正確答案:A

答案解析:In a defined contribution plan, pension expense is equal to the amount contributed by the firm. The plan participants bear the shortfall risk. There is no pension obligation in a defined contribution plan.

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