1、凡本網(wǎng)站注明“來(lái)源高頓教育”或“來(lái)源高頓網(wǎng)?！被颉皝?lái)源高頓”，的所有作品，均為本網(wǎng)站合法擁有版權(quán)的作品，未經(jīng)本網(wǎng)站授權(quán)，任何媒體、網(wǎng)站、個(gè)人不得轉(zhuǎn)載、鏈接、轉(zhuǎn)帖或以其他方式使用。
2、經(jīng)本網(wǎng)站合法授權(quán)的，應(yīng)在授權(quán)范圍內(nèi)使用，且使用時(shí)必須注明“來(lái)源高頓網(wǎng)?！被颉皝?lái)源高頓”，并不得對(duì)作品中出現(xiàn)的“高頓”字樣進(jìn)行刪減、替換等。違反上述聲明者，本網(wǎng)站將依法追究其法律責(zé)任。
3、本網(wǎng)站的部分資料轉(zhuǎn)載自互聯(lián)網(wǎng)，均盡力標(biāo)明作者和出處。本網(wǎng)站轉(zhuǎn)載的目的在于傳遞更多信息，并不意味著贊同其觀點(diǎn)或證實(shí)其描述，本網(wǎng)站不對(duì)其真實(shí)性負(fù)責(zé)。
4、如您認(rèn)為本網(wǎng)站刊載作品涉及版權(quán)等問(wèn)題，請(qǐng)與本網(wǎng)站聯(lián)系(郵箱fawu@gaodun.com，電話：021-31587497)，本網(wǎng)站核實(shí)確認(rèn)后會(huì)盡快予以處理。
2015年的CFA考試即將到來(lái)。不知道各位小伙伴們對(duì)財(cái)報(bào)學(xué)的都還好嗎？對(duì)于現(xiàn)金流是否也已經(jīng)掌握的非常嫻熟。高頓財(cái)經(jīng)CFA研究中心張老師提醒大家在做現(xiàn)金...
2015-11-20
Given that a companys issuer credit rating is BBB-, what is the rating for its subordinated bond? A. BBB B. BBB+ C. BB Solution: C Within unsecured debt, there can also be finer gradations and seniorit...
2015-11-13A model expert developed a model. He gathered lots of historical data, which shows unilateral bull market, that is, only upward trend. If he made investment suggestions based on these historical data, ...
2015-11-13證券市場(chǎng)線簡(jiǎn)稱(chēng)為SML，是資本資產(chǎn)定價(jià)模型（CAPM）的圖示形式?？梢苑从惩顿Y組合報(bào)酬率與系統(tǒng)風(fēng)險(xiǎn)程度系數(shù)之間的關(guān)系以及市場(chǎng)上所有風(fēng)險(xiǎn)性資產(chǎn)的均衡...
2015-11-02Question： Bart Wiley，CFA，agreed in writing with his former employer not to solicit former clients for a period of one year after his termination. After he left his former employer， he consulted...
2015-10-28常考知識(shí)點(diǎn) Discontinued Operations 非持續(xù)經(jīng)營(yíng)項(xiàng)目---在收入表中單獨(dú)列出來(lái)，顯示稅后數(shù)據(jù)，列在Continued Operations的后面； Unusual or Infrequent Items ---和Continuing...
2015-10-23對(duì)錯(cuò)判斷題 1.自由物品就是不要錢(qián)隨便拿的物品?！綟】 2.經(jīng)濟(jì)物品是就是需要節(jié)約使用的物品?！綯】 3.技術(shù)進(jìn)步將徹底消除稀缺現(xiàn)象?！綟】 4.經(jīng)濟(jì)問(wèn)題的...
2015-10-20Given that a companys issuer credit rating is BBB-, what is the rating for its subordinated bond? A. BBB B. BBB+ C. BB Solution: C Within unsecured debt, there can also be finer gradations and seniorit...
2015-10-09CFA一級(jí)知識(shí)點(diǎn)： 固定收益?zhèn)?，金融衍生品和alternative investment部分 Nonrefundable bond是指不能通過(guò)發(fā)行新的債券還舊債 Sinking fund provisions-----債券基金條款-...
2015-06-23The sign of cash flow for a project goes as the pattern of +、-、+、-, then the minimum number of IRRs for this project is A.0 B.1 C.3 Solution: A The minimum number of IRRs for a project with more ...
2015-04-24為什么說(shuō)隨機(jī)模型更容易受管理人員主觀判斷的影響
老師，超定額廢品損失是什么？
老師，題目說(shuō)a是3階矩陣有3各不同特征值，這能推出什么結(jié)論，和秩有怎樣的關(guān)系呢，這里想不過(guò)來(lái)
叉車(chē)的最低折舊年限是多少？
銷(xiāo)售部門(mén)上繳1萬(wàn)元，未存入銀行 。這個(gè)不需要在對(duì)賬單里+1嗎
為什么說(shuō)隨機(jī)模型更容易受管理人員主觀判斷的影響
老師，超定額廢品損失是什么？
老師，題目說(shuō)a是3階矩陣有3各不同特征值，這能推出什么結(jié)論，和秩有怎樣的關(guān)系呢，這里想不過(guò)來(lái)
叉車(chē)的最低折舊年限是多少？
銷(xiāo)售部門(mén)上繳1萬(wàn)元，未存入銀行 。這個(gè)不需要在對(duì)賬單里+1嗎
An analyst identified the followingintangible assets after reading the financial statements and footnotes of acompany that follows IFRS: trademark expiring in 15 years but can be continued with minimum cost copyright with no expiration date; and goodwill acquired last year in a business combination. Whichof these assets is an intangible asset with a finite useful life? Trademark Copyright Goodwill.........
2015-04-24ABC is a UK corporation that followsIFRS. ABC purchased a new machine for 3,500,000pound sterling at the beginning of the fiscal year ended 31 March 2014. As of31 March 2014, the machine has a fair value of GBP 4,000,000. Should ABC show aprofit for the r*uation of the machine if it uses the r*uation model forits property, plant and equipment? A. Yes. B. No, because thisr*uation is recorded direct.........
2015-04-24An analyst wants to use the CAPM approach to compute the equity cost of a private company but he doesnt know the equity beta. He gathered the following information about the company and its publicly traded competitor: Comparable CompaniesTax Rate (%)Debt/EquityEquity Beta Private company30.00.80N.A. Public company35.01.202.35 Using the pure-play method, the estimated equity beta for the private co.........
2015-04-24
An analyst gathers the followinginformation about a company: According to the two-stage dividend discount model, the current valueper share of the companys common stock is closest to: A. $11.71. B. $12.86. C. $19.20. Correct Answer: A Net profit margin = Netearnings/Sales Net earnings = Net profit margin Sales Dividends per share (Dn) =(Net earnings Payout ratio)/Number of outstanding shares; Ther.........
2015-04-24A company issued a $100,000 eight-yearbond for $111,493. The coupon rate was 10%,and the yield to maturity at issuewas 8%. The company uses the effective interest rate method to amortize anydiscounts or premiums on bonds. After the first year, the yield to maturity onbonds equivalent in risk and maturity to these bonds is 9%. The amount of thebond premium amortization recorded in the first year is.........
2015-04-24An analyst gathers the followinginformation about a company: According to the two-stage dividend discount model, the current valueper share of the companys common stock is closest to: A. $11.71. B. $12.86. C. $19.20. Correct Answer: A Net profit margin = Netearnings/Sales Net earnings = Net profit margin Sales Dividends per share (Dn) =(Net earnings Payout ratio)/Number of outstanding shares; Ther.........
2015-04-24Which of thefollowing assumptions regarding capital market theory allows for the existenceof the market portfolio? All investors: A. are price takers. B. have homogeneous expectations. C. plan for the same, single holdingperiod. Correct Answer: B The homogeneous expectations assumption means that all investorsanalyze securities in the same way and are rational. That is, they use the sameprobabilit.........
2015-04-24A company issued a $100,000 eight-yearbond for $111,493. The coupon rate was 10%,and the yield to maturity at issuewas 8%. The company uses the effective interest rate method to amortize anydiscounts or premiums on bonds. After the first year, the yield to maturity onbonds equivalent in risk and maturity to these bonds is 9%. The amount of thebond premium amortization recorded in the first year is.........
2015-04-24The bull market is most likely be implied by A. When support level is breached. B. Head-and-shoulder. C. Inverse Head-and-shoulder. Solution: C. 頭肩型是上升趨勢(shì)的反轉(zhuǎn)模式，表明市場(chǎng)將下降。 Reversal patterns For uptrend: Head-and shoulders pattern,Double top and triple top For downtrend: inverse head-and shoulderspattern, Double bottom, and triple bottom head and shoulder patt.........
2015-04-24If company A pays 8 billion toacquire 100% shares of company B, the Book value of company B is 6.5 Billion,fair value of company Bs net asset is 9 billion, company A will recognize: A. Gain 1billion B. Goodwill 1.5billion C. Loss 1billion Solution: A. The gain from the acquisition isthe difference between the companys fair value and the acquisition price,9m-8m=1m 高頓網(wǎng)校溫馨提醒 各位考生.........
2015-04-24For all of the companys creditcustomers, the most likely effect of an extension on the trade credit terms byfour days is a four-day: A. decrease in the companys operating cycle. B. decrease in the companys net operating cycle. C. increase in the companys operating cycle. Correct Answer: B The companys customers are receivinga four-day increase in their number of days of payables, which will reduce.........
2015-04-24If significance level decreases, which one ofthefollowing is most likely right? A. The probability of Type I error will increase B. The probability of Type II error will increase C. The power oftest will increase Solution: B Decrease the significance level canincrease type II error(thus decrease the power of test) and decrease type Ierror. 高頓網(wǎng)校溫馨提醒 各位考生，2015年CFA備考已經(jīng).........
2015-04-24A company following IFRS is mostlikely to treat the costs incurred in the issuance of bonds as: A. deferred assetand amortized on a straight-line basis. B. A part of thebond liability. C. An Expense whenincurred. Correct Answer:B Under IFRS, debtissuance costs are included in the measurement of the bond liability. 高頓網(wǎng)校溫馨提醒 各位考生，2015年CFA備考已經(jīng)開(kāi)始，為了方便各位.........
2015-04-24
Which portfolio has largercoefficient of variance given the following information and the risk-free rateof return is 4%? A. Portfolio 1 B. Portfolio 2 C. The same Solution:A 高頓網(wǎng)校溫馨提醒 各位考生，2015年CFA備考已經(jīng)開(kāi)始，為了方便各位考生能更加系統(tǒng)地掌握考試大綱的重點(diǎn)知識(shí)，幫助大家充分備考，體驗(yàn)實(shí)戰(zhàn)，高頓網(wǎng)校開(kāi)通了全免費(fèi)的 CF.........
2015-04-24Which of the following statement isleast accurate regarding preference shares? A. They generally do not have voting rights. B. They do not share in the operating performance of the company. C. They are either callable or putable. Solution: C Preferenceshares do not have to be either callable or putable. 高頓網(wǎng)校溫馨提醒 各位考生，2015年CFA備考已經(jīng)開(kāi)始，為了方便各位考生能.........
2015-04-24
QQ登錄
微博登錄
微信登錄