CFA一级考试的每个选择题题目包含一个问题、题目陈述和/或表格以及三个选项（A、B、C）。

题目的两种基本形式如下，所有问题分值相同，答错不扣分。

句子填空题，有三个选项

例题1：句子填空题

An analyst suspects that a company's US GAAP financial statements may require adjustments because the company uses take-or-pay contracts. The most likely effect of the appropriate adjustments would be to increase the company's:

A. return on assets.

B. debt-to-equity ratio.

C. interest coverage ratio.

问答题，有三个选项

例题2：问答题

An analyst suspects that a company's US GAAP financial statements may require adjustments because the company uses take-or-pay contracts. Which of the following is most likely to increase as a result of the appropriate adjustments being made to the company's financial statements?

A. Return on assets

B. Debt-to-equity ratio

C. Interest coverage ratio