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2015年的CFA考试即将到来。不知道各位小伙伴们对财报学的都还好吗？对于现金流是否也已经掌握的非常娴熟。高顿财经CFA研究中心张老师提醒大家在做现金...
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证券市场线简称为SML，是资本资产定价模型（CAPM）的图示形式。可以反映投资组合报酬率与系统风险程度系数之间的关系以及市场上所有风险性资产的均衡...
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常考知识点 Discontinued Operations 非持续经营项目---在收入表中单独列出来，显示税后数据，列在Continued Operations的后面； Unusual or Infrequent Items ---和Continuing...
2015-10-23对错判断题 1.自由物品就是不要钱随便拿的物品。【F】 2.经济物品是就是需要节约使用的物品。【T】 3.技术进步将彻底消除稀缺现象。【F】 4.经济问题的...
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一级知识点： 固定收益债券，金融衍生品和alternative investment部分 Nonrefundable bond是指不能通过发行新的债券还旧债 Sinking fund provisions-----债券基金条款-...
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为什么说随机模型更容易受管理人员主观判断的影响
老师，超定额废品损失是什么？
老师，题目说a是3阶矩阵有3各不同特征值，这能推出什么结论，和秩有怎样的关系呢，这里想不过来
叉车的最低折旧年限是多少？
销售部门上缴1万元，未存入银行 。这个不需要在对账单里+1吗
为什么说随机模型更容易受管理人员主观判断的影响
老师，超定额废品损失是什么？
老师，题目说a是3阶矩阵有3各不同特征值，这能推出什么结论，和秩有怎样的关系呢，这里想不过来
叉车的最低折旧年限是多少？
销售部门上缴1万元，未存入银行 。这个不需要在对账单里+1吗
The 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 than one cash flow signs is zero. 高顿网校温馨提醒 各位考生，2015年CFA备考已经开始，为了方便各位考生能更加系统地掌握考试大纲的重点知识，帮助大家充分备.........
2015-04-24An 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.........
2015-04-24
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.........
2015-04-24An 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. 头肩型是上升趋势的反转模式，表明市场将下降。 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 高顿网校温馨提醒 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. 高顿网校温馨提醒 各位考生，2015年CFA备考已经.........
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. 高顿网校温馨提醒 各位考生，2015年CFA备考已经开始，为了方便各位.........
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 高顿网校温馨提醒 各位考生，2015年CFA备考已经开始，为了方便各位考生能更加系统地掌握考试大纲的重点知识，帮助大家充分备考，体验实战，高顿网校开通了全免费的 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. 高顿网校温馨提醒 各位考生，2015年CFA备考已经开始，为了方便各位考生能.........
2015-04-24
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