CFA考試中財報知識在考試中的占比是很高的，也是很重要的，沒有財會基礎(chǔ)的考生學(xué)習(xí)CFA是比較吃力的，財報中的三大報表很重要，那你對三大報表中的損益表知識掌握的如何呢？

接下來小編給你出CFA損益表中的一個知識，看看你是不是能將這個知識掌握住呢？能不能做對且明白其中包含的知識呢？

During the process data phase of financial statement analysis,an analyst will most likely develop a:

A、statement of purpose.

B、common-size balance sheet.

C、statement of cash flows.

【Answer 】B

【analysis】

B is correct.During the process data phase,an analyst will produce a variety of reports and documents based on the information collected.These may include common-size statements,ratios and graphs,forecasts,adjusted statements,and analytical results.

A is incorrect.The statement of purpose is prepared during the articulation phase.

C is incorrect.The statement of cash flows is a source of information for the analyst.

小編給你也說了解析，不知道對你來說是簡單還是難呢？這邊有CFA考試題庫供你學(xué)習(xí)練習(xí)，有需要可以直接在融躍官網(wǎng)上購買哦！

本題庫由名師根據(jù)歷年真題和模擬題自主編寫，經(jīng)典、高頻考點題型一網(wǎng)打盡，利用題庫可自我測評掌握知識點的熟練度，查漏補缺，側(cè)重復(fù)習(xí)知識點。