精选优质文档-倾情为你奉上CFA一级考试知识点第四部分 财务报告与分析CFA考核的内容均为权责发生制长期股权投资investments in affilates，指企业的其他企业发行的股票。主营业务成本cost of goods sold COGS销售及一般管理费用selling , general , and administrative expenses SG&A毛利gross profit主营收入-主营支出经营利润operating profit 毛利- SG&A息税前利润 earnings before interest and tax EBIT 经营利润+其他收入-其他成本税前利润earning before tax EBT等于EBIT-利息费用净利润NI等于EBT-所得税费用投资性现金流cash flow from oprations CFO投资性现金流cash flow from investing CFI融资性现金流 cash flow from financing CFF现金流量表中的
