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CFA一级

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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老师,为什么这个题目不考虑分红,而第五题等权的计算要考虑分红呢?

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老师,标准误为什么要除以根号n

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所以在这题里面 relevant information. = sustainable earnings + adequate return on investment. 吗

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73分23秒为什么说L2和r是反比关系?L2 下降,r上升

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老师,POTENTIAL GDP 不是也是可以直接算出来吗?只要知道L和y就可以了

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请问:这题为什么只看DTA的递减项呢?能否用delta DTA展开帮我解释一下 ,只看这个感觉思路有点乱,不能被说服

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Habel Inc. owns equipment with a tax base of $400,000 and a carrying value of $600,000. Habel also has a tax loss carry forward of $200,000 that is expected to be utilized in the foreseeable future. Deferred tax items on the balance sheet are valued based on a tax rate of 30%. If the tax rate is expected to increase to 35%, the adjustments to the value of deferred tax items will most likely cause Habel’s total liabilities-to-equity ratio to: A decrease. B remain unchanged. C increase. c 请问:这题的carry forward的200的DTA不用考虑吗?记得之前有一题:要把两块的DTA加在一起,为什么这题只考虑 cv和税基的这一部分?

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Christophe Inc. is an electronics manufacturing firm. It owns equipment with a tax basis of $800,000 and a carrying value of $600,000 as the result an impairment charge. It also has a tax loss carry forward of $300,000 that is expected to be utilized within the next year or two. The tax rate on these items is 40% but the tax rate is expected to decrease to 35% for the foreseeable future. Which of the following amounts is closest to the net effect of the change in tax rate on the income statement? A Increase in deferred tax expense of $5,000. B Decrease in deferred tax expense of $5,000. C Increase in deferred tax expense of $25,000. 查看解析 上一题 下一题 正确答案C 您的答案A本题平均正确率:42% Tax Rate Changes & Effective Tax Rate难度:一般 推荐:      请问: 怎么判断第一个200是DTA不是DTL的?跟资产负债表观 有关系嘛?是因为600-800为负吗 所以是DTA吗?怎么用利润表观来想?

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永续年金的具体解释?

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老师怎么上传照片啊?老师讲的percentilesmei没有听懂?

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