CFA例題是歷年考試的題目，是考試的重難點地方，因此建議考生在考前能夠進行至少三套真題的練習，這不是馬上7月CFA考試了，不知道你準備的怎么樣呢？

Which of the following statements about balance sheets is most accurate?For balance sheets prepared under:

A、IFRS,a classified balance sheet must present current assets before noncurrent assets.

B、US GAAP,intangibles must be valued at historical cost.

C、IFRS,a commercial real estate company should use a liquidity based presentation.

【Answer】B

【analysis】

B is correct.Under US GAAP,intangibles must be valued at historical cost;under IFRS they can be valued at cost or ruation.

A is incorrect.Under IFRS,a classified balance sheet does separate current assets from non-current assets,but non-current assets could be presented first.

C is incorrect.A commercial real estate company would have many non-liquid assets and would not likely use the liquidity-based presentation under IFRS.A commercial bank would use this format.

在CFA考試前沖刺階段做題是很有效的，不知道你CFA題做的怎樣呢？這邊有CFA題庫可以幫助你學習！