CFA一級科目中占比高的就是財報，融躍的老師給你準備了一道財報的真題讓你做一做，不知道你能將它做對嗎？看看你的本事！

Cameron and Caspar formed a new company with an investment of $100,000 on July 1 2014. The most likely effect of this transaction on the company';s accounting equation at the time of the formation is an increase in cash and:

A. an increase in revenue.

B. an increase in liabilities.

C. an increase in contributed capital.

Solution:C

如果你不能將CFA一級科目財報的考題做正確，那說明你的CFA一級科目財報沒有學扎實。