每日一道CFA考試題，可以幫助考生更好的學(xué)習(xí)CFA知識，在備考中考生是很需要CFA考試題的，需要知道其中包含的知識點哦！那我們看看財報中的考試題！

To uate the potential effect of an innovative and unique type of business transaction on financial statements,an analyst’s best approach is to:

A、monitor the actions of standard setters and regulators.

B、gain an understanding of the transaction’s economic purpose.

C、consider the approach taken for“new”transactions that arose in the past.

【Answer 】B

這就是CFA考試題干，不知道你對這個題干讀懂了沒有，如果沒有讀懂的話，說明你的知識點詞匯掌握的不好，需要加強詞匯和語法的掌握哦！那這道CFA考試題的解析是怎樣？

【analysis】

B is correct.By understanding the economic purpose of a transaction and applying the conceptual framework,an analyst may be able to *uate the potential effect on financial statements,even in the absence of specific standards.

A is incorrect.Given the lag between new product development and regulatory action,the actions of standard setters and regulators are unlikely to be helpful when the new transactions initially arise.

C is incorrect.New types of transactions have unique elements that distinguish them from the transactions that arose previously.They may or may not affect the financial statements in the same way.