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CFA一级
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An analyst gathered the following information about a company: 100,000 common shares outstanding from the beginning of the year. Earnings of $125,000. 1,000, 7%, $1,000 par bonds convertible into 25 shares each, outstanding as of the beginning of the year. The tax rate is 40%. The company's diluted EPS is closest to: A $1.22. B $1.25. C $1.34. 这题的稀释eps不用答案这种方法,用老师讲的方法我怎么算不出数?125-70*0.6比100+25
查看试题 已回答Which of the following statements about nonrecurring items is least accurate? A Gains from extraordinary items are reported net of taxes at the bottom of the income statement before net income. B Unusual or infrequent items are reported before taxes above net income from continuing operations. C A change in accounting principle is reported in the income statement net of taxes after extraordinary items and before net income. 这题是什么玩意?
查看试题 已回答The Hall Corporation had 100,000 shares of common stock outstanding at the beginning of the year. Hall issued 30,000 shares of common stock on May 1. On July 1, the company issued a 10% stock dividend. On September 1, Hall issued 1,000, 10% bonds, each convertible into 21 shares of common stock. What is the weighted average number of shares to be used in computing basic and diluted EPS, assuming the convertible bonds are dilutive? A 132,000 basic EPS; 139,000 diluted EPS B 132,000 basic EPS; 146,000 diluted EPS C 139,000 basic EPS; 146,000 diluted EPS 这题不明白答案为什么要乘以1.1 100,000+30,000*8/12不就完了吗?稀释的话不就是100,000+30,000*8/12+21000*4/12
查看试题 已回答An e-commerce company Sells hotel room nights on its Website Under agreement from a large number of major hotel chains. The hotel chains grant the company flexibility for the rooms they supply to the Company's website and for the prices charged. These major chains bear the responsibility for providing all services once a customer books a room from the website. During 2011, the company received $5 million in payments from the sale of hotel rooms. The cost of these rooms was $4.5 million, which does not include $250,000 in direct selling costs. Under U. S. GAAP, the company’s cost of sales is closest to: A $250, 000. B $4,500, 000. C $4,750, 000. 查看解析 上一题 下一题 正确答案 ######$$$&,,,,,.../00000000000002445557<<>>app 您的答案C本题平均正确率:0% 这是什么个情况?
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- m上升 EAR为什么上升 以及为什么又不变
- 为什么TC 的切点对应是AVC的最低点?
- 前面在讲Aggregate demand curve的时候说,价格上涨使消费下降,而这里又说价格下降消费变少,为什么存在矛盾?
- 为什么可以把TR TC同时体现在纵轴?
- 对于老师讲的这部分,1. 我理解FRA的Payoff始终等于利率期货的Payoff部分进行折现(除以1个大于1的数),也就是说,FRA的Payoff的变动幅度 应该 始终小于利率期货的变动幅度。2. 至于是涨多跌少,还是涨少跌多,其实MRR在分母上,可以根据1/x的曲线特点来理解,无非就是MRR上升时1/(1+MRR)的变动幅度 小于 MRR下降时1/(1+MRR)的变动幅度,所以如果MRR上升时,Payoff是上升的,那么就是涨少跌多,如果MRR上升时,Payoff是下降的,那就是涨多跌少。以上2点,我理解的对吗?
- 为什么B选项要考虑借股还股?而A选项没有考虑借钱买然后还钱?可以都不考虑吗?还是借股还股一定要在这个流程中体现?
- 不懂这里为什么新固定利息与老固定利息的差值折现到1时刻就是1时刻的value,为什么只考虑下半边支出的部分,不考虑付息收到的部分
- 老师好,官网这道题我有点没太懂,麻烦讲解






