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CFA一级
包含CFA一级传统在线课程、通关课程及试题相关提问答疑;
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Q. Conservative, rather than aggressive, accounting is most likely associated with: increased sustainability of earnings. higher current reported performance. recognition of losses once certain. Solution 请老师解释下A. 看懂了意思, 看没明白sustainability为什么要avoid? 谢谢. A is correct. Conservative accounting choices decrease a company’s reported performance and results in the current period and may increase its reported performance and financial position in later periods. Therefore, it typically avoids a sustainability issue. B is incorrect because higher current reported performance is a result associated with aggressive accounting choices, not conservative ones. C is incorrect because in general, conservatism means that losses are recognized when probable; waiting to recognize losses until they are certain would be an aggressive approach rather than a conservative one.
已回答精品问答
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- 如果IC和CAL线的切点在后半段呢,就是比和有效前沿的切点更高呢,不是后面无风险资产权重为0吗,为什么说一定有无风险资产呢
- 为什么不是C选项呢?credit risk是由于借款人违约未能偿还而使债权人遭受损失的风险;solvency risk是由于自己财务状况不佳而无法偿还到期债务的风险。二者紧密相连
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