CFA財務報表分析練習題＂Financial Report＂：non-GAAP financial measure
財務報告與分析中章節的設置是循序漸進、逐層深入的，前面介紹的術語在后面還會有詳細的解釋與探討。
由于財務報告與分析本身自立體系，它是上市公司和報表使用人之間溝通交流的語言，所以學起來與外語學習有幾分相似。
財務報告與分析一共分為四大部分：
第一部分是掃盲階段，主要介紹財務術語、體系等基本知識。
在此基礎上，第二部分更深入地講解財務報表編制以及財務報表分析的方法。
進一步地，第三部分針對存在利潤操縱空間的重點科目做詳細、深入的討論。
最后，第四部分是前面三部分內容的綜合應用。
四大部分在考試中占比最大的是第二部分和第三部分，大概占財報分析所有題目的80%以上。其次是第一部分，占比10%左右。
由于第四部分是財務分析的綜合應用，不太適合一級的出題形式，所以出題比例相對比較少，大概占5%左右。
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Questions 1:

Accounting choices within GAAP that decrease reported performance in the current period and may increase performance in later periods are most likely examples of:
A、aggressive accounting.
B、conservative accounting.
C、earnings that are not sustainable.

【Answer to question 1】B

【analysis】
B is correct.Conservative accounting choices decrease the company’s reported performance and financial position in the current period and may increase its reported performance and financial position in later periods.
A is incorrect because aggressive accounting choices have the opposite effect of increasing the company’s reported performance and financial position in the current period and may decrease its reported performance and financial position in later periods
C is incorrect because conservative accounting such as decreasing current reported performance and increasing later reported performance does not typically create a sustainability issue.

Questions 2:

Which of the following items is a non-GAAP financial measure?
A、Net income after taxes
B、Income from operations
C、EBITDA

【Answer to question 2】C

【analysis】
C is correct.EBITDA is a non-GAAP financial measure.The SEC prohibits the exclusion of charges or liabilities requiring cash settlement from any non-GAAP liquidity measures other than EBIT and EBITDA.
A is incorrect because net income after taxes is a GAAP-compliant financial measure that should be defined,calculated,and presented consistently with the same measure on income statements of other US-based publicly traded companies.
B is incorrect because income from operations is a GAAP-compliant financial measure that should be defined,calculated,and presented consistently with the same measure on income statements of other US-based publicly traded companies.
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