【每日一练】CFA 一级（2015年）

Question：

At the start of a month, a retailer paid $5,000 in cash for candies. He sold $2,000 worth of candies for $3,000 during the month. The most likely effect of these transactions on the retailer's accounting equation for the month is that assets will: 
A. be unchanged. 
B. decrease by $2,000. 
C. increase by $1,000. 
 

Answer = C 
Buying $5,000 of candies will decrease cash by $5,000 and increase inventory by $5,000. Selling $2,000 of candies for $3,000 will decrease inventory by $2,000 and increase either cash (if cash is collected in the same accounting period) or accounts receivable (if sold on credit) by $3,000. The combined effect is an increase of $1,000 in assets. 

CFA Level I 
"Financial Reporting Mechanics," Thomas R. Robinson, Jan Hendrik van Greuning, Karen O'Connor Rubsam, Elaine Henry, and Michael A. Broihahn 
Section 3.2 

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