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CFA财务报表分析练习题＂Financial Report＂：Long-Lived Assets
财务报告与分析中章节的设置是循序渐进、逐层深入的，前面介绍的术语在后面还会有详细的解释与探讨。
由于财务报告与分析本身自立体系，它是上市公司和报表使用人之间沟通交流的语言，所以学起来与外语学习有几分相似。
财务报告与分析一共分为四大部分：
第一部分是扫盲阶段，主要介绍财务术语、体系等基本知识。
在此基础上，第二部分更深入地讲解财务报表编制以及财务报表分析的方法。
进一步地，第三部分针对存在利润操纵空间的重点科目做详细、深入的讨论。
最后，第四部分是前面三部分内容的综合应用。
四大部分在考试中占比最大的是第二部分和第三部分，大概占财报分析所有题目的80%以上。其次是第一部分，占比10%左右。
由于第四部分是财务分析的综合应用，不太适合一级的出题形式，所以出题比例相对比较少，大概占5%左右。
Questions 1:
Holding all else constant,a company that develops intangible assets internally rather than purchasing them is most likely to report:
A、lower amounts of assets.
B、higher investing cash outflows.
C、lower operating cash outflows.
【Answer to question 1】A
【analysis】
A is correct.Costs associated with internally developing intangible assets are usually expensed;thus,a company that has internally developed intangible assets through expenditures on R&D will recognize a lower amount of assets than a company that has obtained intangible assets through external purchase.
B is incorrect.Costs of acquiring intangible assets are classified as investing cash outflows.Thus if the company is developing assets internally,it will report lower investing cash outflows than a company that obtains intangibles through external purchase.
C is incorrect.Costs associated with internally developing intangible assets are classified as operating cash outflows.Thus,if the company is developing the intangible assets internally,it will report higher operating cash outflows than a company that obtains the intangibles through external purchase.
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Questions 2:
A company is purchasing a customer list that it expects will provide economic benefits for the next 5 years.The company chooses to use an accelerated amortization method.The choice will most likely result in an amortization expense that will be the:
A、highest in the fifth year.
B、highest in the first year.
C、same in all five years.
【Answer to question 2】B
【analysis】
B is correct.With accelerated amortization,first year amortization expense is the highest.
A is incorrect.With accelerated amortization,year 5 amortization expense should be the lowest.
C is incorrect.With accelerated amortization,amortization expense declines over the years.
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