CFA考试《CFA二级》历年真题精选及详细解析1007-10

1、CFA考试CFA二级历年真题精选及详细解析 1007-10lx At 31 December 2010, Zimt's total assets balanee would be: 【单 选题】A. highest if Zimt is deemed to have control of OxbowB. highest if Zimt is deemed to have sign 讦 icant in flue nee over Oxbow C un affected by the acco unting method used for the in vestment in Oxbow

2、正确答案:A答案角军析：A is correct When a company is deemed to have control of another entity, it records all of the other entity's assets on its own consolidated balance sheet2、Yu's determination regarding Transaction 2 should be based on the currency of the:【单选题】A. loanB. bank.C. borrower.正确答案：c答案角军

3、析:C is correct. The currency of Ngcorp as the borrowing foreign subsidiary, relative to that of Ambleu, determines Ambleu's choice of translation method for Transaction 2 Because Ngcorp's functional currency is the Bindiar franc and Ambleu's presentation currency is the Norvoltian krone,

4、 the current rate method rather than the temporal method should be used Regardless of the currency in which the loan is denominated, the loan is first recorded in Ngcorp's financial statements. The n, Ngcorp's fina ncial statements, which in elude the bank loan, are translated into Ambleu

5、9;s consolidated financial statements.3、In 2011, Strawberry MinesWWW share of the dividends received from AdOre was most likely reported as a(n):【单选题】A. Addition to net incomeB. Addition to other comprehensive incomeC. Deduction from its investment in AdOre正确答案:c答案解析:In 2011, Strawberry Mines owned

6、32% of AdO reWWW's stock and had sigrdficant in flue nee; therefore, it should have used the equity method .It will not report any divide nds received from AdOre as in come but would have deducted the divide nds received from the carryi ng value of theinvestment in AdOre.4、单选题A. $48 millionB. $6

7、9 millionC. $110 million.正确答案:c答案解析:Amount reported under IFRS:5、If Global OilfieldWWW's retirement plan is a defined contribution arrangement, which of the following statements would be the most correct?【单选题】A. Pension expense and the cash funding amount would be the same B. The potential gains or losses from the assets contributed to the plan are borne by the firmC. The firm would report the d iff ere nee in the ben efit obligati on and the plan assets on the balanee sheet正确答案:A答案角军析：| n a defined contribution plan, pension expense is equal to the amount contributed