財報在CFA考試中的占比是比較大的，不管是在CFA一級還是二級中，那在CFA財報中是有CFO，它是什么意思？在CFA一級考試中這個知識點是怎樣出題呢？

CFO是Chief Financial Officer的簡稱，翻譯過來是高級財務官，是企業治理結構發展到一個新階段的必然產物。沒有高級財務官的治理結構不是現代意義上完善的治理結構。從這一層面上看，中國構造治理結構也應設立CFO之類的職位。當然，從本質上講，CFO在現代治理結構中的真正含義，不是其名稱的改變、官位的授予，而是其職責權限的取得，在管理中作用的真正發揮。

知道CFA中它的CFO是什么含義了，那在備考CFA考試中考試題是怎樣的題型呢？跟著融躍小編一起看看吧！

According to US GAAP, the payment of cash dividends during the year will most likely affect the cash flow from which type of activity?A. FinancingB. InvestingC. Operating

答案：A

For a company that prepares its financial statements under US GAAP, cash dividends paid are reported as a cash outflow in the cash flow from financing activities section on the statement of cash flows.

B is incorrect because payment of dividends is never treated as an investing activity under either US GAAP or IFRS.C is incorrect because payment of dividends is a financing activity under US GAAP, but it could be treated as an operating activity under IFRS.

所以在備考中是不是做到了練習呢？如果你沒有練習的話，那這邊有CFA考試題庫可以幫助你練習哦！