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2015年的CFA考試即將到來。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?？贾R(shí)點(diǎn) Discontinued Operations 非持續(xù)經(jīng)營項(xiàng)目---在收入表中單獨(dú)列出來，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，這里想不過來
叉車的最低折舊年限是多少？
銷售部門上繳1萬元，未存入銀行 。這個(gè)不需要在對(duì)賬單里+1嗎
為什么說隨機(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，這里想不過來
叉車的最低折舊年限是多少？
銷售部門上繳1萬元，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.........
2015-04-24A 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.........
2015-04-24A 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)開始，為了方便各位.........
2015-04-24
An analyst gathers the followinginformation of a company for its 2013 fiscal year: In 2013, theincome tax expense is closest to: A. $14,250. B. $11,850. C. $10,850. Solution: B incometax expense=tax payable+ change in DTL=42,000*30%+(1650-2400)=11,850 高頓網(wǎng)校溫馨提醒 各位考生，2015年CFA備考已經(jīng)開始，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.........
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.........
2015-04-24Which 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)開始，為了方便各位考生能.........
2015-04-24
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