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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;
An analyst found a reversal of $800,000 of a previous write-down of the inventories in a manufacturing company, resulting the inventory's carrying value increased to $4,000,000. Which of the following statement regarding with the inventory is most likely correct? A The company will provide explanations for this reversal in its footnotes. B The company will record a gain of $800,000 on the income statement. C The inventory has a net realizable value of $4,000,000. A IFRS required disclosures related to inventories, including the amount and explanations of any reversal of previous write-downs. The reversal will not be recorded as a gain but a reduction in COGS. $4,000,000 can be the net realizable value or the original cost of the inventory, since we are only allowed to write up to the extent of the inventory's historical cost. 请问:截图中B C选项的公式在哪里可以找到?小视频中B C 选项的推导没有太理解,可否能用公式解释一下?
The inventory turnover ratio and the number of days in inventory are least likely used to evaluate the: A effectiveness of a firm's inventory management. B stability of a firm's inventory levels. C age of a firm's inventory. b Neither metric is directly relevant in evaluating the stability of a firm's inventory levels. Determining stability would presumably require other information such as purchase and sales levels, for example. The inventory turnover ratio and the number of days in inventory can be used to evaluate the relative age of a firm's inventory as well as the effectiveness of a firm's inventory management. 问题: 1.A选项是不是efficient更准确些? 2"Determining stability would presumably require other information such as purchase and sales levels"这里说的存货的稳定性和购买和销售力的关系没有搞太明白,可否再解释一下
查看试题 已回答我理解题目虽然给的是所谓90天的无风险利率其实就是1-year的无风险利率是吗?我本来其实想乘四边年化,但是看答案反而要去掉年化变成区间利率所以如果碰到类似题目都默认给的是一年的risk free rate吗? 谢谢
我想问一下关于fx 市场分类 buyside中的real moeny和leveraged是不是都算investment accounts 然后 swfs和central banks难道不应该算在government entities里面 为什么金程分开列举了呢还是说kaplan的notes有问题?新教材改过了?
精品问答
- Effective duration和Effective convexiy的公式为什么不用modified duration和convexity的原本公式,而是和他们的近似的久期和突性的公式一致?
- 为什么半年付息 算ytm是乘以2 而年化的麦考利久期是除以2
- 为什么长期垄断竞争中 D和ATC相切
- 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?









