"Financial Report":Profit/loss or income

学习是一个不断积累的过程，每天学习一点，每天进步一点！为了帮助大家更高效地备考2021年CFA考试，正保会计网校每日为大家上新CFA习题供大家练习。让网校与您一起高效备考2021年CFA考试，梦想成真！

Questions 1:

The following table provides selected ratios for a company’s two main operating segments during the past two years:

Which of the following statements is most appropriate? The segment:

A、 that is currently most efficient is also financed the most conservatively.

B 、that had the lowest profit margin experienced the most aggressive expansion.

C、 that earned the most per dollar invested last year failed to do so again in the current year.

Questions 2:

Operating segments are most likely reportable if they constitute 10% or more of the total for all operating segments of which financial metrics?

A、 Assets, profit/loss, or revenue

B 、Capital expenditures, liabilities, or profit/loss

C 、Amortization expense, assets, or revenue

成功=时间+方法，自制力是这个等式的保障。世上无天才，高手都是来自刻苦的练习。而人们经常只看到“牛人”闪耀的成绩，其成绩背后无比寂寞的勤奋。小编相信，每天都在勤奋练习，即使是一点点的进步，大家一定可以成为人人称赞的“牛人”。

点击了解更多CFA考试资讯>>