備考CFA考試是不是掌握了知識(shí)點(diǎn)？每日的CFA學(xué)習(xí)練習(xí)做到了嗎？CFA考試需要考生針對(duì)性的學(xué)習(xí)，如果考生沒(méi)有掌握知識(shí)點(diǎn)的話，在考試的時(shí)候就難以將考試題做對(duì)的，跟著小編看看固定收益科目的CFA一級(jí)考試題！

A company that prepares its financial statements using IFRS wrote down its inventory value by €20,000 at the end of year 1. In year 2, prices increased and the same inventory at the end of the year was worth €30,000 more than its value at the end of the prior year. Which of the following statements is most accurate? In year 2, the company’s cost of sales:

A. was unaffected.

B. decreased by €30,000.

C. decreased by €20,000.

解析：選C。根據(jù)IFRS，以前的減記的恢復(fù)被限制在原始減記的金額（20000），并作為銷(xiāo)售成本的減少進(jìn)行報(bào)告。收回的金額被限制在最初的減記金額之內(nèi)（不能高于原來(lái)的）。

Which ... regarding inventory valuation is most accurate?

A. IFRS defines market value as net realizable value less a normal profit margin.

B. Both IFRS and US GAAP allow the reversal of write-downs back to the original cost.

C. Both IFRS and US GAAP allow agricultural inventories to be valued at net realizable value.

解析：選C。兩種準(zhǔn)則都允許按可變現(xiàn)凈值對(duì)農(nóng)業(yè)存貨進(jìn)行估值。A項(xiàng)，IFRS將可變現(xiàn)凈值定義為售價(jià)減去銷(xiāo)售成本。B項(xiàng)，US GAAP 一般不允許逆轉(zhuǎn)減記。

CFA考試題的練習(xí)是需要考生不斷的堅(jiān)持的，在備考沖刺階段考試題更是如此，不知道你CFA考試題做的如何？如果需要CFA相關(guān)的考試題，這邊有CFA題庫(kù)可以幫助考生練習(xí)，有需要可以在線咨詢(xún)老師。