CFA例题解析，希望对你有所帮助！

考生一定要做大量的练习题，尤其是近几年的CFA真题。并对真题的知识点进行总结，帮助自己进行提升！下文是小编列举的例题解析，希望对你有所帮助！

A firm reports sales of€50,000 for the year ended 31 December 2012.Its accounts receivable balances were€6,000 at 1 January 2012 and€7,500 at 31 December 2012.The company’s cash collections from sales for 2012 is closest to:

A、€48,500.

B、€51,500.

C、€42,500.

【Answer】A

【analysis】

A is correct.Cash collections from sales equals beginning receivables plus sales less ending receivables:€6,000+€50,000–€7,500=€48,500

B is incorrect.It is sales plus the change in receivables:€50,000+(€7,500–€6,000)=€51,500.

C is incorrect.It is sales less the end receivables:€50,000–€7,500=€42,000.

CFA备考不仅仅是需要学到知识，还要学会运用，那你准备的如何呢？如果你不知道该怎么办的话，这边有CFA题库可以帮助你学习，还有专门的老师为你做备考计划