describe the steps in the financial statement analysis framework 描述财务报表分析框架的步骤
描述：财务报表分析框架中的步骤
Which phase in the financial statement analysis framework is most 在财务报表分析框架中，哪个阶段最适合
likely to involve communicating with clients or supervisors on needs and concerns? 是否可能需要与客户或主管就需求和关注的问题进行沟通？
A. Develop and Communicate Conclusions/Recommendations A.制定并传达结论/建议
B. Articulate the purpose and context of the analysis B.阐明分析的目的和背景
C. Follow-up C.后续行动
Financial statement analysis framework 财务报表分析框架
Purpose and context of analysis 分析的目的和背景
Collect data (output: e.g. organized financial statements) 收集数据（输出：如有组织的财务报表）
Process data (output: e.g. financial ratios) 过程数据（输出：如财务比率）
Analyze / interpret data (output: analytical results) 分析/解释数据（输出：分析结果）
Conclusions and recommendations 结论和建议
Update analysis periodically 定期更新分析结果
本考纲题目答案：B
describe the steps in the financial statement analysis framework 描述财务报表分析框架的步骤
描述：财务报表分析框架中的步骤
describe the roles of financial statement analysis 描述财务报表分析的作用
描述：财务报表分析的作用
Which of the following least likely describes the role of financial statement analysis? 以下哪项最不可能描述财务报表分析的作用？
A. Forecast the operating performance of listed companies in the next fiscal year A.预测上市公司下一财年的经营业绩
B. Evaluate whether the business performance meets the expectation of shareholders B.评估企业业绩是否符合股东的期望
C. Prepare financial statements to help investors make economic decisions C.编制财务报表，帮助投资者做出经济决策
本考纲题目答案: C
describe the roles of financial statement analysis 描述财务报表分析的作用
描述：财务报表分析的作用
describe the importance of regulatory filings, financial statement notes and supplementary information, management’s commentary, and audit reports 描述监管文件、财务报表附注和补充信息、管理层评论以及审计报告的重要性
描述：监管文件、财务报表附注和补充信息、管理层评论和审
计报告的重要性
An analyst who is evaluating Amazon Inc.'s financial performance and its strategic decisions throughout the fiscal year of 2019 should most likely refer to: 分析师在评估亚马逊公司整个 2019 财年的财务业绩及其战略决策时，最有可能参考的是：
A. Form 10-K. A.10-K 表
B. Form 8-K. B.8-K 表。
C. Form 10-Q10-\mathrm{Q}. C.表格 10-Q10-\mathrm{Q} .
A listed company’s significant accounting choices (policies, methods, and estimates) are most likely to be discussed in the: 上市公司的重大会计选择（政策、方法和估算）最有可能在财务报表中讨论：
A. footnotes to the financial statements. A. 财务报表脚注。
B. management discussion and analysis. B. 管理讨论与分析。
C. auditor’s report. C. 审计报告。
Which of the following is least likely to be found in an auditor’s report under U.S. GAAP? 根据美国公认会计原则，以下哪项最不可能出现在审计报告中？
A. Reasonable assurance that there are no material errors in the financial statements A.合理保证财务报表无重大错误
B. An opinion on the company’s internal controls B.对公司内部控制的意见
C. Assurance that the management is capable of running the business C.确保管理层有能力经营企业
本考纲题目答案: AAC
describe the importance of regulatory filings, financial statement notes and supplementary information, management’s commentary, and audit reports 描述监管文件、财务报表附注和补充信息、管理层评论以及审计报告的重要性
描述：监管文件、财务报表说明和补充信息、管理层评论和审
计报告的重要性
describe implications for financial analysis of alternative financial reporting systems and the importance of monitoring developments in financial reporting standards 说明其他财务报告体系对财务分析的影响以及监测财务报告准则发展的重要性
描述：对替代财务报告系统的财务分析的影响，以及监测财务
报告标准发展的重要性
Which of the following is least likely the difference between IFRS and US GAAP? 以下哪项最不可能是《国际财务报告准则》与《美国通用会计准则》之间的区别？
A. Inventory valuation method A.存货估值法
B. Treatment of development cost B.开发成本的处理
C. Classification of accounts in the statement of changes in equity C.权益变动表中的账户分类
Which of the following descriptions is the least related to the importance of monitoring developments in financial reporting standard? 以下哪项描述与监督财务报告标准发展的重要性关系不大？
A. To understand how the developments will affect financial reports A.了解事态发展将如何影响财务报告
B. To assess the implications for further security analysis and valuation B.评估对进一步安全分析和估值的影响
C. To show the accounting skill C.展示会计技能
本考纲题目答案: C C
describe implications for financial analysis of alternative financial reporting systems and the importance of monitoring developments in financial reporting standards 说明其他财务报告体系对财务分析的影响以及监测财务报告准则发展的重要性
描述：对替代财务报告系统的财务分析的影响，以及监测财务
报告标准发展的重要性
describe information sources that analysts use in financial statement analysis besides annual and interim financial reports 除年度和中期财务报告外，描述分析师在财务报表分析中使用的信息来源
描述：除年度和中期财务报告外，分析师在财务报表分析中使用的信息来源
What information, except annual and interim financial reports, is least likely to be used to analyze businesses? 除年度和中期财务报告外，哪些信息最不可能用于分析企业？
A. Public third-party sources A.公共第三方来源
B. Press release and earnings calls B.新闻稿和收益电话会议
C. Material Non-Public Information from management C.来自管理层的重大非公开信息