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CFA一級財(cái)務(wù)報(bào)表分析例題解析owner's equity,treasury stock

發(fā)布時(shí)間：2025-07-02 15:52編輯：融躍教育CFA

CFA一級財(cái)務(wù)報(bào)表分析例題解析

【題目1】

Which of the following transactions affects owner’s equity but does not affect net income?

A. Foreign currency translation gain.

B. Repaying the face amount on a bond issued at par.

C. Dividends received from available-for-sale securities.

答案：A

解析：Aforeign currency translation gain is not included in net income but the gain increases owners’ equity. Dividends received are reported in the income statement. The repayment of principal does not affect owners’equity

關(guān)聯(lián)考點(diǎn)：comprehensive income的計(jì)算

易錯(cuò)點(diǎn)分析：

A屬于OCI，而OCI是equity的一個(gè)科目；B償還本金不影響I/S，影響B(tài)/S（liability和cash減少）和CFS（CFF outflow）；C從AFS收到的分紅作為股利收入或利息收入計(jì)入I/S，所以影響NI。

【題目2】

Miller Corporation has 160,000 shares of common stock authorized. There are 92,000 shares issued and 84,000 shares outstanding. How many shares of treasury stock does Miller own？

A 8,000.

B 68,000.

C 76,000.

答案：A

解析：A is correct. The difference between the issued shares and the outstanding shares is the treasury shares

關(guān)聯(lián)考點(diǎn)：the components of shareholders’equity

易錯(cuò)點(diǎn)分析：

Treasury stock庫存股是指由公司購回而沒有注銷、并由該公司持有的已發(fā)行股份。庫存股在回購后并不注銷，而由公司自己持有，在適當(dāng)?shù)臅r(shí)機(jī)再向市場出售或用于對員工的激勵(lì)；是已經(jīng)發(fā)行股數(shù)和當(dāng)前流通股數(shù)的差額部分(92,000 -84,000 = 8,000)；特點(diǎn)是沒有投票權(quán)或是分配股利的權(quán)利；Authorized shares是指一個(gè)公司允許發(fā)行的股票的最大數(shù)量。

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