學習是一個不斷積累的過程，每天學習一點，每天進步一點！為了幫助大家更高效地備考2021年CFA考試，正保會計網校每日為大家上新CFA習題供大家練習。讓網校與您一起高效備考2021年CFA考試，夢想成真！

Questions 1:

Greene Corporation uses the last-in, first-out (LIFO) inventory method, but most of the other companies in Greene’s industry use first-in, first-out (FIFO).To best compare Greene’s financial statements with its competitors’, an analyst would make which of the following adjustments to Greene’s ending inventory? It should be:

A 、increased by the LIFO reserve.

B、 decreased by the LIFO reserve.

C、 increased by the change in the LIFO reserve for that period.

Questions 2:

The following information is available for a company that prepares its financial statements in accordance with US GAAP:

● It has production facilities with a net book value of $28.4 million.

● Recently, several other companies have entered the market, and the company now estimates that it will be able to generate cash flows of only $3 million per year for the next seven years with its facilities.

● The firm has a cost of capital of 10%.

Reflecting these recent events related to its production facilities, the company’s financial statements will most likely report (in millions) a:

A、 $13.8 impairment loss on the income statement.

B、 $7.4 reduction in the balance sheet carrying amount.

C、 $13.8 reduction in operating cash flows.

成功=時間+方法，自制力是這個等式的保障。世上無天才，高手都是來自刻苦的練習。而人們經常只看到“牛人”閃耀的成績，其成績背后無比寂寞的勤奮。小編相信，每天都在勤奮練習，即使是一點點的進步，大家一定可以成為人人稱贊的“牛人”。

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