1. Trang chủ
  2. » Tài Chính - Ngân Hàng

CFA 2018 quest bank questions reading 23 financial reporting standards

7 65 0

Đang tải... (xem toàn văn)

THÔNG TIN TÀI LIỆU

Thông tin cơ bản

Định dạng
Số trang 7
Dung lượng 270,74 KB

Nội dung

Trang 1

1 ÿ ÿ    ÿ 13  ÿ 3 2

123  ÿ  ÿ  ÿ !"#$ % &'ÿ ) *+ ÿ ,-,.,/

01

21

31

123  ÿ 9ÿ  ÿ !"#$ % &'ÿ ) *+ ÿ ,4/567

01

21

31

123  ÿ  ÿ !"#$ % &'ÿ ) *+ ÿ ,-,.78

01

21

31

123  ÿ  ÿ !"#$ % &'ÿ ) *+ ÿ ,-,.68

01

21

31

123  ÿ 8ÿ  ÿ !"#$ % &'ÿ ) *+ ÿ

,-,.,-ÿ

9":!%;"<ÿ='>'?%>@ÿ#$>$"A"'$#Bÿ>??&;<%'Cÿ$&ÿ)'$";'>$%&'>@ÿD??&!'$%'CÿE$>'<>;<ÿFDEGÿH&Iÿ-Bÿ'?@!<"ÿ>F'G+

%'?&A"ÿ#$>$"A"'$ÿ>'<ÿJ&;K%'Cÿ?>L%$>@ÿ#!AA>;MI

?>#Nÿ=&Jÿ#$>$"A"'$ÿ>'<ÿ>!<%$&;O#ÿ;"L&;$

P>@>'?"ÿ#N""$ÿ>'<ÿ"QL@>'>$&;Mÿ'&$"#I

E%C'%=?>'$ÿ>??&!'$%'Cÿ?N&%?"#ÿ>;"ÿA&#$ÿK"@Mÿ$&ÿP"ÿ<%#?@&#"<ÿ%'ÿ$N"ÿA>'>C"A"'$ÿ?&AA"'$>;Mÿ!'<";+

RIEIÿSDDTÿ&'@MI

P&$NÿRIEIÿSDDTÿ>'<ÿ)U9EI

)U9Eÿ&'@MI

VN%?Nÿ&=ÿN"ÿ=&@@&J%'Cÿ#$>$"A"'$#ÿ>P&!$ÿ'>'?%>@ÿ#$>$"A"'$#ÿ>'<ÿ;"L&;$'Cÿ#$>'<>;<#ÿ%#ÿWXYZ[ÿ>??!;>$"\

9"L&;$'Cÿ#$>'<>;<#ÿ=&?!#ÿA&#$@Mÿ&'ÿ=&;A>$ÿ>'<ÿL;"#"'$>$%&'ÿ>'<ÿ>@@&JÿA>'>C"A"'$

J%<"ÿ@>$%!<"ÿ%'ÿ>##!AL$%&'#I

]N"ÿ&P^"?$%_"ÿ&=ÿ'>'?%>@ÿ#$>$"A"'$#ÿ%#ÿ$&ÿL;&_%<"ÿ"?&'&A%?ÿ<"?%#%&'ÿA>K";#ÿJ%$Nÿ!#"=!@

%'=&;A>$%&'I

U%'>'?%>@ÿ#$>$"A"'$#ÿ?&!@<ÿL&$"'$%>@@Mÿ$>K"ÿ>'Mÿ=&;Aÿ%;"L&;$'Cÿ#$>'<>;<#ÿ<%<'O$"Q%#$I

Dÿ=Aÿ"'C>C"#ÿ%'ÿ>ÿ'"Jÿ$ML"ÿ&=ÿ'>'?%>@ÿ>'#>?$%&'ÿ$N>$ÿN>#ÿ>ÿA>$";%>@ÿ"=="?$ÿ&'ÿ%#ÿ">;'%'C#IÿD'ÿ>'>@M#$ÿ#N&!@<ÿ`aZ[ÿdXWeÿP"

#!#L%?%&!#ÿ&=ÿN"ÿ'"Jÿ$>'#>?$%&'ÿ%

A>'>C"A"'$ÿN>#ÿ'&$ÿ"QL@>%'"<ÿ%#ÿP!#%'"##ÿL!;L&#"I

$N"ÿ$>'#>?$%&'ÿ%#ÿ'&$ÿC&_";'"<ÿPMÿ"Q%#$%'Cÿ;"C!@>$%&'#I

'&ÿ>??&!'$%'Cÿ#$>'<>;<ÿ"Q%#$#ÿ$N>$ÿ>LL@%"#ÿ$&ÿ$N"ÿ$>'#>?$%&'I

Trang 2

21

31

45678 9 ÿ    ÿ   ÿ  !

01

21

31

45678 9 ÿ    ÿ   ÿ #$%&

01

21

31

45678 9 ÿ    ÿ   ÿ  ($

01

21

31

45678 9 ÿ    ÿ   ÿ  #&

01

21

31

*+ÿ,-ÿ./0,1/.ÿÿ2345ÿ6//,678ÿ9ÿÿ9/,:

+ÿ,9/ÿ;ÿ+ÿ<,--ÿÿ6ÿ:9ÿ6ÿ6,ÿ-6,8=

+ÿ<,/ÿ;ÿ907<1ÿÿ0,6778ÿ6//<9ÿÿ;ÿ6//1ÿ696,9=

>+ÿ?</9ÿ,,ÿ69ÿ,@,9ÿ,,ÿ6,ÿ@67=

A+/+ÿ;ÿ+ÿ;77>1ÿÿBCD45ÿGCBHÿ6ÿ@6760ÿ/+6,6/,/ÿ6//1ÿ;,-6ÿ-ÿ<ÿÿ,9,ÿÿ<,09ÿ;7

;,-6ÿÿ6ÿ6678I6//,91ÿÿ+ÿJKLÿM/<67ÿN,6->,OP

N6+;7ÿ<,6=

M,06-=

Q706/=

Jÿ6678ÿ/6ÿ;9ÿ6ÿ/-<68Rÿ6//1ÿ<7/ÿ+6ÿ@,ÿ1;/6ÿ91-ÿ,ÿ-6ÿ

:+ÿ+ÿ;ÿ69ÿÿ+ÿ69,Rÿ<=

:+ÿ+ÿ;ÿÿ+ÿ;6/67ÿ6-ÿ69ÿT661-Rÿ/ÿ69

J678=

78ÿ+ÿ;=

A+/+ÿ;ÿ+ÿ;77>1ÿ6-ÿ6:ÿ+ÿ7-ÿ;ÿ6/67ÿ6-ÿ9,ÿ+ÿNJKLÿ69ÿJKLÿ;6->,OÿÿBCD45 6//,6P

*+ÿJKLÿ;6->,Oÿ9ÿÿ677>ÿ+ÿ067ÿ;ÿ6ÿÿ:ÿ69S9ÿ<>6,9=

*+ÿJKLÿ;6->,Oÿ7ÿ/-ÿ69ÿ?<ÿ6ÿ+ÿ7-ÿ,769ÿ

<,;,-6/=

*+ÿ>,9ÿ.<,:6:7.ÿÿ9ÿ:8ÿ+ÿNJKLÿÿ9;ÿ6ÿ69ÿ76:7=

U,;67ÿ,16V6ÿ;ÿ6//6ÿ69ÿ69,ÿ+6ÿ6:7+ÿ;6/67ÿ<,1ÿ696,9ÿ6,ÿ/6779

K696,9ÿ1ÿ:9=

,667ÿ,16V6ÿ;ÿ/,ÿ/ =

Q176,8ÿ6+,=

Trang 3

01234 5 67ÿ 6 ÿ   ÿ   ÿ 

!

"!

#!

01234 5 67ÿ 6 ÿ   ÿ   ÿ $%

!

"!

#!

01234 5 67ÿ 6 ÿ   ÿ   ÿ $%'

!

"!

#!

01234 5 67ÿ 6 ÿ   ÿ   ÿ $%'

!

"!

#!

01234 5 67ÿ 6 ÿ   ÿ   ÿ $%$

)*+*ÿ,ÿ*ÿ, ./ÿÿ01234ÿ7108ÿÿ,ÿ*ÿ/9:-ÿ;9<ÿ,9ÿ:+:-ÿ:<ÿ=9ÿ>?@A

Bÿ,,/ÿ,ÿ+<ÿ:/:ÿCDÿ-ÿ:ÿ:=:9=ÿD9<ÿ9ÿ;9ÿ

@:<ÿ*-=ÿFÿD9D:9=ÿ=9ÿ:ÿ//ÿ++9ÿ:<DE

@:<ÿ*-=ÿFÿD9D:9=ÿ:ÿ:ÿ;:99-GE

H++9=/ÿÿ*ÿH@Iÿ++D:-ÿ:<.9JKÿ+*:9:+9+ÿ*:ÿ*:+ÿ9-L:+ÿ:=ÿ,:*,-ÿD9:ÿ+-=

<-ÿ:=ÿL9:F-GE

+<D:9:F-Gÿ:=ÿ*9/*E

:9:+ÿ:=ÿ=9:=:F-GE

)*+*ÿ=+9Dÿ,ÿ*ÿFM+Lÿ,ÿ:+:-ÿ:<ÿÿNO34ÿ:++9:AÿP*ÿFM+Lÿ,ÿ:+:-ÿ:<ÿ

ÿD9L=ÿ+9ÿ::-Gÿ.*ÿFM+Lÿ=::ÿ:Fÿ:ÿ,<Qÿ,:+:-ÿD9D+E

ÿD9L=ÿ:ÿ.=ÿ9:/ÿ,ÿ9ÿ.*ÿ,9<:ÿ:Fÿ:ÿ,<Qÿ,:+:-ÿD9D+E

ÿD9L=ÿ+<+ÿ=+ÿ<:J9ÿ.*ÿ,-ÿ,9<:ÿ:Fÿ:ÿ,<Qÿ,:+

:-D9,9<:+ÿ:=ÿ+*:/ÿÿ,:+:-ÿDE

R*:9:+9+ÿ,ÿ:ÿ+*9ÿ:+:-ÿD9/ÿ,:<.9Jÿ:9ÿS134ÿ=+9F=ÿ:

<:9:-GKÿ+<D9*LKÿ:=ÿ://9/:E

++GKÿ<:9:-GKÿ:=ÿ:D:9+GE

:D:9+GKÿ++GKÿ:=ÿ+<D9*LE

T=9ÿ.*+*ÿ,:<.9Jÿ,9ÿ:+:-ÿD9/ÿG<ÿ:9ÿ*ÿ,:+:-ÿ:<ÿ-<ÿ9-:=ÿÿD9,9<:+ÿ=,=ÿ:

9LKÿCDKÿ/:KÿKÿ:=ÿ+<D9*Lÿ+<A

Trang 4

21

31

45678 9 ÿ    ÿ   ÿ  !"#

01

21

31

45678 9 ÿ    ÿ   ÿ  !%

01

21

31

45678 9 ÿ    ÿ   ÿ  !''

01

21

31

45678 9 ÿ    ÿ   ÿ  !'#

01

21

31

)*+ÿ,./0-12

+3ÿ)*+ÿ.4ÿ5)*+ÿ,./0-12

5)*+ÿ,./0-12

-.67ÿ.6ÿ,ÿ.889ÿ.4.-4:9ÿ64ÿ;<=>?ÿB<;Cÿ874

3.D9ÿ87.-ÿ.4ÿ8ÿ.4.-4:9ÿE-82

E-.9ÿ4E47Fÿ,ÿ-4ÿ.1374-2

/.19ÿ48ÿ3.ÿ.-ÿÿ3ÿE678ÿ-2

)88-49ÿÿ3ÿ5G*ÿ,./0-1Hÿ/7ÿÿ.ÿ83.-.8-8ÿ3.ÿ3.8

63ÿ-7D.8ÿ.4ÿ,.3,7ÿE-.2

-7D.82

,.3,7ÿE-.2

.9-/ÿ3.ÿ364D7E/ÿ,ÿ.ÿ83-ÿ.8.7ÿE-9ÿ,./0-1ÿ.-ÿ;<=>?ÿ17FÿÿD7Dÿ0383ÿ,ÿ3 ,7709I

J.7.2

*.4.-4ÿ92

K-.E.-8F2

L..9/ÿ487-ÿ,ÿ3ÿ717Fÿ/E.8ÿ,ÿ/E7/9ÿ-87Fÿ4ÿ.889ÿ.4.-4ÿÿ;<=>?ÿ17Fÿ

.ÿ3.ÿ3ÿ/E.8ÿ,ÿ3ÿ.4.-4ÿÿ/E67ÿÿ4-/2

8874ÿ3.ÿ3ÿ.4.-4ÿ07ÿ.,,8ÿ3ÿ,.8.7ÿ./ÿ/.-.77F2

8874ÿ3.ÿ3ÿ.4.-4ÿ4ÿÿ.EE7F2

Trang 5

01234 5 67ÿ 6 ÿ   ÿ   ÿ 



!

"

01234 5 67ÿ 9#ÿ 6 ÿ   ÿ   ÿ $



!

"

01234 5 67ÿ 6 ÿ   ÿ   ÿ 



!

"

01234 5 67ÿ 9##ÿ 6 ÿ   ÿ   ÿ %



!

"

01234 5 67ÿ 6 ÿ   ÿ   ÿ 



!

&'('ÿ)ÿ'ÿ)**+,ÿÿ-./0ÿ1*2ÿÿ3ÿ(454ÿ6ÿ36555ÿÿ47*8,ÿÿ756**2ÿ5(,94ÿÿ)ÿ85,

64654:

)5ÿ64654;,ÿ34ÿ)ÿ4)5ÿ(5ÿ46,5ÿÿ'ÿ3ÿ6<ÿ)

6ÿ865(*65ÿ=

>*(6(ÿ)ÿ5<ÿÿ64'5ÿÿ6ÿ,*ÿÿ)ÿ85,ÿ64654=

?@AAÿ6*5642ÿ5B5ÿ))(ÿ6,5<=

A'ÿ85(ÿ)ÿ47*8,ÿÿ756**2ÿ6((84ÿÿ)ÿ6((,ÿ64654ÿÿCD/0ÿ4(534ÿ6

)(6=

@EF=

(75,(=

A+ÿ45*2,ÿ6<8ÿ)ÿ6(6*ÿ6<Gÿ6((54,ÿÿ'ÿ@EFÿ((86*ÿ6<+51Gÿ65

,,ÿ((5ÿ64ÿ6((56*ÿ6((,=

6((56*ÿ6((,ÿ64ÿ'5(6*ÿ(=

'5(6*ÿ(ÿ64ÿ,,ÿ((5=

&'('ÿ)ÿ'ÿ)**+,ÿ)6(6*ÿ85,ÿ('(ÿÿ85<4ÿ45ÿH>Eÿ3ÿÿ45ÿI=E=ÿ?@@J:

KL(*4,ÿ6(656*ÿ,6ÿ64ÿ*ÿ)<ÿ36*6(ÿ'ÿ8ÿ<=

>76*,ÿ8*6ÿ64ÿB8<ÿ8+654=

M,ÿ4)554ÿ6Lÿ6ÿ+'ÿ4)554ÿ6Lÿ*63*=

&'('ÿ)ÿ'ÿ)**+,ÿÿNDO/0ÿ1*2ÿÿ3ÿ(454ÿ6ÿ64ÿ,6*ÿ)ÿ'ÿ566*ÿ@((,ÿE64654ÿF654ÿP@EFQ:

7*8ÿ,*36*ÿ6((,ÿ64654ÿ5B5,ÿ6865(2Gÿ(<86563*2Gÿ64ÿ','

B6*2ÿÿ)6(6*ÿ6<=

@((ÿ5ÿ'ÿ4ÿ)ÿ<5,,ÿ<651ÿ64ÿ<6**<ÿ+'ÿ<8*<,ÿ,*36*

6((,ÿ64654=

Trang 6

23456 7 89ÿ 8 ÿ    ÿ   ÿ 

!1

"1

01

23456 7 89ÿ #ÿ 8 ÿ    ÿ   ÿ $%&&'

!1

"1

01

23456 7 89ÿ (ÿ 8 ÿ    ÿ   ÿ %$

!1

"1

01

23456 7 89ÿ )ÿ 8 ÿ    ÿ   ÿ '

!1

"1

01

23456 7 89ÿ *ÿ 8 ÿ    ÿ   ÿ '

+,-ÿ.-/ÿÿ0ÿ12-ÿÿ0ÿÿ3ÿ4/2-/ÿ-554ÿ-1-.1ÿÿ-61

-77-.-5ÿ3ÿ-ÿ53/5ÿ3ÿ.8

9050ÿ3ÿ0ÿ3//:4ÿÿ-ÿ5,7-;ÿ<=>?@ÿA/;ÿ.B.1ÿÿ7.ÿ-55.14ÿÿ.--/ÿC554ÿD-1-.1ÿECDFÿG8ÿH D-,ÿ3ÿ50-4ÿÿ:.IÿB;8

Cÿ,,-.;ÿ3ÿ-554ÿ7/58

5/.ÿ3ÿ,-.-/ÿ68

9050ÿ3ÿ0ÿ3//:4ÿ3-5-/ÿ7.4ÿ505ÿÿ7.,1ÿ1.ÿJ+Dÿ2ÿÿ1.ÿK8D8ÿLCCMH

+6-/4ÿ7/-ÿ-1ÿB7,ÿ7:-.18

G4ÿ13 1ÿ-Nÿ-ÿ:0ÿ13 1ÿ-Nÿ/-2/8

ON5/14ÿ-5-.-/ÿ4-ÿ-1ÿ/ÿ3,ÿ2-/-5ÿ0ÿ7ÿ,8

Cÿ--/;ÿÿ<=>?@ÿA/;ÿÿÿ15/.ÿ3ÿ-554ÿ7/5ÿ-1ÿ,-ÿÿ6-/-

:00.ÿ0ÿ15/.ÿ0-6ÿ50-41ÿ5ÿ0ÿ7..ÿ7.18

:0-ÿ7/5ÿ-.ÿ1518

:0-ÿ7/5ÿ-.ÿ/A/;ÿÿ2ÿ,131ÿÿ3.ÿ7.18

9050ÿ3ÿ0ÿ3//:4ÿ-,ÿ-2ÿ-5-/ÿ7.4ÿ-1-.1ÿÿ<=>?@ÿ-55.-Hÿ+7.4ÿ-1-.1

- :ÿ0ÿ.-4ÿ:0ÿ:050ÿ,--4,ÿ,-ÿ5-ÿ2ÿÿ-ÿ.--2/8

.ÿ0-ÿ0ÿ3.,-ÿÿP3/ÿÿ-ÿ:1ÿ.-4ÿ3ÿ.8P

-.ÿ15/1ÿÿJ.,ÿ$Qÿ2;ÿ72/5/;ÿ-11ÿ3,ÿÿ0ÿK1ÿD-8

Trang 7

21

31

45678 9 ÿ    ÿ   ÿ  !""#

01

21

31

45678 9 ÿ    ÿ   ÿ $%!

01

21

31

&'ÿ(ÿ)*+,+-ÿ(//ÿ0121ÿ,3)(-ÿ).)(.ÿ(ÿ).4-ÿ(3ÿ.ÿÿ'(.'+/.ÿ)..ÿÿ'ÿ((+ÿ36ÿ.ÿ'

'(.'+/.ÿ78ÿÿ(+ÿ5ÿ'ÿ(3ÿ9'ÿ'ÿ2:;ÿ(ÿ<.3

:<=$>1

$1

=?1

>,,./6ÿÿ'ÿ>2@ÿ;,)(+ÿ<.(39.Aÿ5.ÿ<(,(+ÿB).68ÿÿ5ÿ'ÿC(+(7ÿ,'(.(,.,ÿ5ÿ(,(+

(3ÿ

5('5+ÿ).(1

66ÿ,,.1

3+1

&','ÿ5ÿ'ÿ5++96ÿÿDEFGHÿA+-ÿÿ*ÿ,/./ÿ(ÿ,'(.(,.,ÿ5ÿ(ÿ,'.ÿ(,(+ÿ).6ÿ5(39.AI

J.()(.,-1

2(*+-1

;3).'71

... 

!

"!

#!

0 1234 67ÿ ÿ   ÿ   ÿ $%

!

"!

#!

0 1234 67ÿ ÿ   ÿ   ÿ $%''...

!

"!

#!

0 1234 67ÿ ÿ   ÿ   ÿ $%''

!

"!

#!

0 1234 67ÿ ÿ   ÿ   ÿ $%$... class="page_container" data-page="5">

0 1234 67ÿ ÿ   ÿ   ÿ 



!

"

0 1234 67ÿ 9#ÿ ÿ   ÿ   ÿ

Ngày đăng: 14/06/2019, 16:53

TỪ KHÓA LIÊN QUAN

TÀI LIỆU CÙNG NGƯỜI DÙNG

TÀI LIỆU LIÊN QUAN

w