CFA知識(shí)點(diǎn)掌握是日常中所要做的事情，檢驗(yàn)CFA知識(shí)掌握程度也是要考CFA考試題的，那復(fù)習(xí)了這么久的CFA一級(jí)知識(shí)，那你這道CFA考試題做對(duì)了沒(méi)？

Earlier this year,Barracuda Company issued 5,000 employee stock options.Recently,2,000 options were exercised at a price of$10 per share.To avoid dilution,Barracuda purchased 2,000 shares at an average price of$12 per share.Barracuda reported both transactions as financing activities in its cash flow statement.For analytical purposes,what adjustment is necessary to better reflect the substance of the stock repurchase?
Operating cash flow Financing cash flow
A.Decrease$4,000 No adjustment
B.No adjustment Increase$4,000
C.Decrease$4,000 Increase$4,000

這就是CFA考試題中的一道題，你是不是看懂了這道題的題干？是不是很快做對(duì)了呢?不管有沒(méi)有做對(duì)，我們看看正確答案以及解析，看看你是不是這樣想的呢？

solution：B
Barracuda reported a$4,000 net outflow from financing activities[2,000 options*($12 average market price-$10 exercise price)].However,since the options are a form of compensation,the$4,000 outflow should be reclassified as an operating activity for analytical purposes.This is accomplished by increasing financing cash flow$4,000 and decreasing operating cash flow$4,000.

備考CFA考試是需要做大量的考試題的，但前提條件是需要考生找對(duì)題，在備考中是需要做課后習(xí)題和MOCK題的哦！有需要這類考試題可以在線咨詢！