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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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The following financial information is available at the end of the year. The diluted EPS (earnings per share) is closest to: A $2.55. B $3.58. C $5.93. 这道题稀释eps的分子答案为什么要减55?我是1000/250+120
查看试题 已回答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?
查看试题 已回答精品问答
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- 为什么长期垄断竞争中 D和ATC相切
- 为什么TC 的切点对应是AVC的最低点?
- 为什么可以把TR TC同时体现在纵轴?
- 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?
- 老师好,官网这道题我有点没太懂,麻烦讲解
- 老师您好!这个需要掌握吗?谢谢
- 是不是只有在市场均衡点,才是社会总福利不损失的点? 偏离市场均衡点,社会总福利都会损失? 因为要么生产过剩,要么就是总供给不足. 另外,为什么只有在完全竞争市场中才能实现社会总福利最优,才能有市场均衡点? 在其他各类市场中,不是需求供给需求也是有的吗?他们的均衡点难道不是市场均衡点吗? 在那个点声场不是可以实现社会总福利最优吗? 这点不是很清楚,老师可以画图说明下. 另外, 对于一级价格歧视这种,它又是怎么实现社会总福利不损失的,这时候的需求曲线和供给曲线是什么样的?和完全竞争市场不同吗







