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If a lessee enters into a finance lease rather than an operating lease, it can expect to have a:
A. higher return on assets.
B. higher debt-to-equity ratio.
C. lower debt-to-equity ratio.
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CFA考試內(nèi)容是中文還是英文，這是困惑一眾考生的問題。網(wǎng)絡(luò)平臺上對此的解答并不是非常明晰。因此小編認(rèn)為，應(yīng)該用這樣一個合適的機(jī)會給大家解釋清...
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2016-08-16
Which of the following statements regarding a direct financing lease is least accurate? A. The principal portion of the lease payment is a cash inflow from investing on the lessors cash flow statement....
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叉車的最低折舊年限是多少？
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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？
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叉車的最低折舊年限是多少？
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2016-11-11強(qiáng)化練習(xí)：Study Session1：Code of Ethics and Standards of Professional Conduct-R2：Guidance for Standard I-VII Prudent Investment Associates (PIA) is a small-cap equity investment management company that uses fundamental equity analysis in its investment decision-making process. All portfolio managers at PIA manage both discretionary and non-discretionary accounts. Kevin Danko, CFA, is PIA5s.........
2016-02-16Bharath Advanced Technologies, Inc., is a large firm in a competitive industry. The company has above-average investment opportunities and its return on investments has been above the required rate of return. In addition, Bharath has invested heavily in fixed assets and technology to reduce its production costs. The company has also increased its advertising budget substantially to establish a str.........
2016-01-22A company is investigating the purchase of a bankers acceptance (BA). The $1,000,000 face value BA has 150 days to maturity and is quoted at 4.05 percent on a discount-basis yield. If the companys marginal tax rate is 25 percent, then the money market yield on the BA is closest to: A. 3.13%. B. 4.12%. C. 4.18%. Answer: B Money market yield = discount-basis yield (face value / purchase price) Purch.........
2016-01-22For a mortgage passthrough security, which of the following risks most likely increases as interest rates decline? A. Balloon. B. Extension. C. Contraction. C is correct. When interest rates decline, a passthrough security is subject to contraction risk. Contraction risk is the risk that the security will be shorter in maturity than was anticipated when the security was purchased due to higher tha.........
2016-01-20From a lenders perspective, balloon risk can best be described as a type of: A extension risk. B contraction risk. C interest rate risk. solution:A A is correct. From a lenders perspective, balloon risk refers to the risk that a borrower will not be able to make the balloon payment when due. Since the term of the loan will be extended by the lender during the workout period, bal?loon risk is a typ.........
2016-01-20Which of the following statements that classify a lease as a finance lease under U.S. GAAP is least accurate? A) Title is transferred at the end of the lease period. B) A bargain purchase option exists. C) The present value of the lease payments is at least 80% of the fair market value of the asset. solution：C For a lease to be classified as a finance (capital) lease the present value of the leas.........
2015-12-18Session 1: Ethical and Professional Standards Reading 2-II: Standards of Professional Conduct Guidance: Integrity of Capital Markets LOS B.: Market Manipulation. Steve Waters, a CFA Level I candidate, has decided to enter into a long position of Farmco stock. Since Farmco is thinly traded, Waters is concerned the order will overwhelm the liquidity of Farmco and the price will surge. Waters engages.........
2015-12-14Arbitrage opportunities will exist inwhich of the following condition? A. Two identical assets or derivativessell for different prices. B. Combinations of the underlying assetand a derivative earn the risk-free rate. C. Arbitrageurs simultaneously buytakeover targets and sell takeover acquirers. Solution: A 高頓網(wǎng)校溫馨提醒 各位考生，2015年12月CFA備考已經(jīng)開始，為了方便各位.........
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2015-12-03