标题: 2008 CFA Level 1 - Sample 样题(1)-Q26 [打印本页]
作者: 8586 时间: 2008-5-19 13:35 标题: 2008 CFA Level 1 - Sample 样题(1)-Q26
26、Assume U.S. GAAP (generally accepted accounting principles) applies unless otherwise noted.
The Regional Bank of Australia receives interest income on the loans it has outstanding. Durango Manufacturing Inc. also receives interest income on some surplus funds they currently have invested in corporate bonds. For each company, respectively, the interest income they receive would be classified as which type of business activity for financial reporting purposes?
| The Regional Bank of Australia | Durango Manufacturing Inc. |
A. | Operating activity | Operating activity |
B. | Operating activity | Investing activity |
C. | Investing activity | Operating activity |
D. | Investing activity | Investing activity |
A. Answer A
B. Answer B
C. Answer C
D. Answer D
[此贴子已经被作者于2008-11-7 16:15:20编辑过]
作者: 8586 时间: 2008-5-19 13:36 标题: 答案和详解回复可见:
Correct answer = B
"Financial Reporting Mechanics," Thomas R. Robinson, Hendrik van Greuning, Karen O'Connor Rubsam, R. Elaine Henry, and Michael A. Broihahn (CFA Institute, 2007)
2008 Modular Level I, Vol. 3, p. 37
Study Session 7-30-a
identify the groups (operating, investing, and financing activities) into which business activities are categorized for financial reporting purposes and classify any business activity into the appropriate group
For a bank, lending money and earning interest on it is an operating activity; but for a manufacturing company, they are not in the business of lending or investing money and the interest they receive would be more correctly classified as an investing activity.
作者: rocky 时间: 2008-5-19 14:39
b
作者: zjy1228 时间: 2008-5-24 00:26
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作者: Riverview 时间: 2008-5-30 05:06
thanks
作者: 刀剑如梦 时间: 2008-5-31 13:04
谢谢哦!
作者: zhangxie83 时间: 2008-5-31 23:46
b
作者: gening 时间: 2008-5-31 23:58 标题: thanks!
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作者: zhangxie83 时间: 2008-6-1 00:21
b
作者: oleander 时间: 2008-6-1 03:31
b
作者: 盛夏的果实 时间: 2008-6-1 15:23
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作者: isaisaisa 时间: 2008-6-2 19:09
b
作者: clover 时间: 2008-6-5 15:43
b
作者: lucylu 时间: 2008-8-4 14:43
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作者: zifeng17 时间: 2008-8-5 09:34
i think it is B,,,check the answer.
作者: lawrence82 时间: 2008-8-7 19:12
good
作者: zhuce 时间: 2008-9-19 04:24
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作者: 小candy 时间: 2008-9-26 15:37
thx
作者: AtTRV2008 时间: 2008-9-27 09:32
Thanks!
作者: elea0930 时间: 2008-10-1 23:25
b
作者: myguitar33 时间: 2008-10-20 12:02
good
作者: leo1979 时间: 2008-10-30 17:07
thx
作者: slkly 时间: 2008-11-13 10:50
[em01][em03]
作者: ◇箛ê壹亾 时间: 2008-11-13 10:52
支持下...
作者: oneandonly 时间: 2008-11-13 11:18
b
作者: spring66 时间: 2008-11-18 17:12
0
作者: wocaohorse 时间: 2008-11-21 06:45
b
作者: cuckoozj 时间: 2008-12-1 06:22 标题: 回复:(8586)2008 CFA Level 1 - Sample 样题(1)-...
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作者: caodongxia 时间: 2008-12-1 21:49
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作者: diangdiang 时间: 2008-12-1 22:20
b
作者: butterlion 时间: 2008-12-1 23:08
谢谢
作者: allworld12 时间: 2008-12-1 23:19
B
作者: jzhang21 时间: 2008-12-3 03:15
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作者: VCFierce 时间: 2008-12-5 02:52
thx
作者: percy 时间: 2009-5-8 17:09
3
作者: xxjj564 时间: 2011-3-17 14:05
a
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