CFA一级财务报表分析例题解析owner's equity,treasury stock

发布时间：2025-07-02 15:52编辑：融跃教育CFA

CFA一级财务报表分析例题解析

【题目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

关联考点：comprehensive income的计算

易错点分析：

A属于OCI，而OCI是equity的一个科目；B偿还本金不影响I/S，影响B/S（liability和cash减少）和CFS（CFF outflow）；C从AFS收到的分红作为股利收入或利息收入计入I/S，所以影响NI。

【题目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

关联考点：the components of shareholders’equity

易错点分析：

Treasury stock库存股是指由公司购回而没有注销、并由该公司持有的已发行股份。库存股在回购后并不注销，而由公司自己持有，在适当的时机再向市场出售或用于对员工的激励；是已经发行股数和当前流通股数的差额部分(92,000 -84,000 = 8,000)；特点是没有投票权或是分配股利的权利；Authorized shares是指一个公司允许发行的股票的最大数量。