木子学习资料库-高端财经-渠道二/26年课程文件/一级26年CFA高等班/3.考纲剖析千题/05-考纲题目讲解-财报

主页/渠道二/26年课程文件/一级26年CFA高等班/3.考纲剖析千题/05-考纲题目讲解-财报/

1.describe the steps in the financial statement analysis framework ~1 .sz
10.company s financial performance using common-size income statements ~1 .sz
11.the financial reporting and disclosures related to intangible assets ~1 .sz
12.the financial reporting and disclosures related to good will ~1 .sz
13.the financial reporting and disclosures related to financial instruments ~1 .sz
14.the financial reporting and disclosures related to non-current liabilities ~1 .sz
15.common-size balance sheets and related financial ratios ~1 .sz
16.How the cash flow statement is linked to the income statement and the balance sheet ~1 .sz
17.the steps in the preparation of direct and indirect cash flow statements ~1 .sz
18.the conversion of cash flows from the indirect to direct method ~1 .sz
19.contrast cash flow statements prepared under IFRS and USGAAP ~1 .sz
2.describe the roles of financial statement analysis ~1 .sz
20.analyze and interpret both reported and common-size cash flow statements ~1 .sz
21.FCFF, FCFE and performance and coverage cash flow ratios ~1 .sz
22.measurement of inventory at the lower of costand netrealisable value ~1 .sz
23.inflation and deflation of inventory costs ~1 .sz
24.the presentation and disclosures relating to inventories ~1 .sz
25.the financial reporting of the following types of intangible assets ~1 .sz
26.how impairment and derecognition of PPE ~1 .sz
27.financial statement disclosures regarding PPE and intangible assets ~1 .sz
28.financial reporting of leases from the perspectives of lessors and lessees ~1 .sz
29.the financial reporting of defined contribution,defined benefit,and stock-based compensation plans ~1 .sz
3.financial statement notes and supplementary information, management s commentary and audit reports ~1 .sz
30.the financial statement presentation of and disclosures relating to long-term liabilities ~1 .sz
31.accounting profit, taxable income, taxes payable, and income tax expense ~1 .sz
32.deferred tax liabilities and assets ~1 .sz
33.an issuer s effective tax rate, statutory tax rate,and cash tax rate ~1 .sz
34.disclosures relating to deferred tax items and the effective tax rate reconciliation ~1 .sz
35.compare financial reporting quality with the quality of reported results ~1 .sz
36.a spectrum for assessing financial reporting quality ~1 .sz
37.difference between conservative and aggressive accounting ~1 .sz
38.motivations that might cause management to issue financial reports that are not high quality ~1 .sz
39.mechanisms that discipline financial reporting quality and the potential limitations ~1 .sz
4.alternative financial reporting systems and the importance of monitoring developments ~1 .sz
40.presentation choices, including non-GAAP measures ~1 .sz
41.accounting methods that could be used to manage earnings, cash flow, and balance sheet items ~1 .sz
42.accounting warning signs and methods for detecting manipulation of information ~1 .sz
43.tools and techniques used in financial analysis, including their uses and limitations ~1 .sz
44.activity, liquidity, solvency, and profitability ratios ~1 .sz
45.relationships among ratios and evaluate a company using ratio analysis ~1 .sz
46.the application of DuPont analysis of return on equity ~1 .sz
47.the uses of industry-specific ratios used in financial analysis ~1 .sz
48.ratio analysis and other technique scan to model and forecast earnings ~1 .sz
49.demonstrate the development of a sales-based proforma company model ~1 .sz
5.information sources that analysts use in financial statement analysis ~1 .sz
50.behavioral factors affect analyst forecasts and recommend remedialactions for analyst biases ~1 .sz
51.the competitive position of a company based on a Porter s five forces~1 .sz
52.forecast industry and company sales and costs when they are subject to price inflation or deflation ~1 .sz
53.choice of an explicit forecast horizon and an analyst s choices in developing projections~1 .sz
6.general principles of revenue recognition ~1 .sz
7.general principles of expense recognition ~1 .sz
8.non-recurring items and changes in accounting policies ~1 .sz
9.calculate EPS and basic and diluted EPS for companies with simple and complex capital structures ~1 .sz