財(cái)務(wù)報(bào)告與分析中章節(jié)的設(shè)置是循序漸進(jìn)、逐層深入的，前面介紹的術(shù)語(yǔ)在后面還會(huì)有詳細(xì)的解釋與探討。
由于財(cái)務(wù)報(bào)告與分析本身自立體系，它是上市公司和報(bào)表使用人之間溝通交流的語(yǔ)言，所以學(xué)起來(lái)與外語(yǔ)學(xué)習(xí)有幾分相似。
財(cái)務(wù)報(bào)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(cái)務(wù)術(shù)語(yǔ)、體系等基本知識(shí)。
在此基礎(chǔ)上，第二部分更深入地講解財(cái)務(wù)報(bào)表編制以及財(cái)務(wù)報(bào)表分析的方法。
進(jìn)一步地，第三部分針對(duì)存在利潤(rùn)操縱空間的重點(diǎn)科目做詳細(xì)、深入的討論。
最后，第四部分是前面三部分內(nèi)容的綜合應(yīng)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(cái)報(bào)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(cái)務(wù)分析的綜合應(yīng)用，不太適合一級(jí)的出題形式，所以出題比例相對(duì)比較少，大概占5%左右。
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CFA財(cái)務(wù)報(bào)表分析練習(xí)題＂Financial Report＂：Forecasts

Questions 1:

Selected information for a company and its industry’s average return on equity(ROE)is provided:
Financial Report:Forecasts
Which of the following is most likely a contributor to the company’s inferior ROE compared with that of the industry?The company’s lower:
A、financial leverage.
B、tax burden ratio.
C、interest burden ratio.
【Answer to question 1】A
【analysis】
A is correct.Compare the three specified components from the five-way DuPont analysis:
Financial Report:Forecasts
The lower financial leverage ratio relative to the industry is one of the causes of the company’s poor relative performance.
B is incorrect,as per table.C
is incorrect,as per table.

Questions 2:

When forecasting earnings,an analyst’s best approach is to:
A、establish a precise forecast based on the results of economic and financial analysis.
B、calculate a range of possibilities based on the results of financial analysis.
C、utilize the results of financial analysis and professional judgment.
【Answer to question 2】C
【analysis】
C is correct.Forecasts are not limited to a single point estimate but should involve a range of possibilities.The results of financial analysis are integral to this process,along with judgment of the analysts.
A is incorrect.Forecasts should involve a range of possibilities and should not be based solely on economic and financial analysis.
B is incorrect.While analysts should derive a range of possibilities,they should not rely solely on financial analysis.
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