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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;

An American manufacturer's depreciation expense for a newly purchased equipment. The equipment was purchased at Jan 1 2011. The depreciation expense (in RMB) will be: A 600,000, using the double-declining method. B 140,000, using the units-of-production method. C 180,000, using the double-declining balance method. A 请问:默认不说的情况下让你求折旧 就是指求第一年的折旧吧?

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A company is comparing straight-line and double-declining balance amortization methods for a non-renewable six-year license, acquired for $600,000. The difference between the Year 4 ending net book values using the two methods is closest to: A $81,400. B $118,600. C $200,000. 查看解析 上一题 下一题 ?正确答案A 您的答案A本题平均正确率:68% ?Depreciation Method& Amortisation Methods难度:一般 推荐: ? ? ? ? ? 答案解析 As shown in the following calculations, at the end of Year 4, the difference between the net book values calculated using straight-line versus double-declining balance is closest to $81,400. Net book value end of Year 4 using straight-line method= $600,000 - 4 x ($600,000/6 =$200,000. Net book value end of Year 4 using double-declining balance method = $600,000 (1 - 33.33%)/4=$118,600. 请问:我是用***老师的列表的方法算的,每年都算算到第四年,比较慢。 小视频里的用4次方的解法挺不错的,但是没有太理解,能否稍加详细说明一下,我想学一下~

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accrual basis 和 cash basis如何理解?

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Which of the following best describes a ratio that measures a firm's ability to acquire long-term assets with cash flows from operations, and a performance ratio, respectively? A Reinvestment ratio; Cash-to-income ratio. B Investing and financing ratio; Cash-to-income ratio. C Reinvestment ratio; Debt payment ratio. 查看解析 上一题 下一题 正确答案A 您的答案A本题平均正确率:73% Depreciation Method& Amortisation Methods难度:一般 推荐:      答案解析 The reinvestment ratio measures a firm's ability to acquire long-term assets with cash flows from operations. In contrast, the investing and financing ratio, which is more comprehensive, measures the firm's ability to purchase assets, satisfy debts, and pay dividends.The cash-to-income ratio measures the ability to generate cash from a firm's operations and is a performance ratio for cash flow analysis purposes. The debt payment ratio measures the firm's ability to satisfy long-term debt with cash flow 请问:performance ratio 通常和 盈利能力(effective) 还是 营运能力(efficient)哪个更接近?

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请问第二题为什么选第二个,这个题说得是什么意思

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为什么算asset的market value时,不减去cash

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视频中老师讲了,吸收法只要记住 为减少政府赤字,降低政府开支就好。 讲义中我标出绿圈的部分,讲的是什么呢?和吸收法有什么关系呢?

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请问一下bank discount rate 和money discount rate的区别 有点搞混淆了 谢谢

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老师,如图,在垄断市场中,所有剩余都被生产者占有,此时供给曲线应该怎么画呢?

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多个均值检验大原则为什么是t分布呢? t分布和z分布不只是单个均值检验吗?

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