匯總好了！CFA二級財務報表重難點！

匯總好了！CFA二級財務報表重難點！財務報表分析是CFA一級考試的考試重點，內容涉及三大會計報表、現金流量測控、養(yǎng)老會計、管理會計等會計術語，考試難度不是很大但財報分析考試題量多，對于沒有會計知識的考生來說難免感到頭大，并且現在的考核方式更加靈活，大家還是要提起重視！

正保會計網校的老師給大家總結了CFA二級財報分析里面的重點難點，幫助大家更快的了解和掌握知識點，備考CFA二級考試的同學快來學習吧！內容比較多，大家也可以留存下文章鏈接呦！

1. 公司間投資 

2.養(yǎng)老金計劃的會計計量 

3.DB Plan假設的變化對報表的影響 

4.外幣折算 

5.巴塞爾協議 

1) 資本充足率及要求

①Capital adequacy = bank’s capital / bank’s assets

②Minimum capital requirements：

? Common Equity Tier 1 Capital / Risk-weighted Assets ≥ 4.5%

? Total Tier 1 Capital / Risk-weighted Assets ≥ 6.0%

? Total Capital (Tier 1 Capital plus Tier 2 Capital) / Risk-weighted Assets ≥ 8.0%

2) 最低流動性標準

①Liquidity Coverage Ratio (LCR)= highly liquid assets / expected cash outflows target minimum of 100%.

②Net Stable Funding Ratio (NSFR)= available stable funding / required stable funding target minimum of 100%.

6.保險公司利潤指標 

1) Property and Casualty Insurance Companies財產及意外傷害保險公司

①loss and loss adjustment expense ratio = (Loss expense + Loss adjustment expense) / Net premiums earned

②Underwriting expense ratio = Underwriting expense / Net premiums written

③Combined ratio = Loss and loss adjustment expense ratio + Underwriting expense ratio

④Dividends to policyholders ratio = Dividends to policyholders / Net premiums earned

⑤Combined ratio after dividends = Combined ratio + Dividends to policyholders (shareholders) ratio

2) Life and Health Insurance Companies人壽和健康險保險公司

①total benefits paid / net premiums written and deposits

②commissions and expenses incurred / net premiums written and deposits

以上就是CFA二級財務報表重難點的相關內容，后期會為大家持續(xù)更新備考干貨，可關注【 備考經驗 】欄目查看哦！

說明：因考試政策、內容不斷變化與調整，正保會計網校提供的以上考試信息僅供參考，如有異議，請考生以官方部門公布的內容為準！

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