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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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An analyst has gathered the following information about a company: 50,000 common shares outstanding from the beginning of the year. Warrants outstanding all year on 50,000 shares, exercisable at $20 per share. Stock is selling at year-end for $25. The average price of the company’s stock for the year was $15. How many shares should be used in calculating the company’s diluted EPS? A. 16,667. B. 50,000. C. 66,667. 稀释EPS这种题,不太理解,老师,该怎么计算呢?
已回答Which of the following is least likely considered a nonoperating transaction from the perspective of a manufacturing firm? A. Dividends received from available-for-sale securities. B. Interest expense on subordinated debentures. C. Accruing bad debt expense for goods sold on credit,老师,这个题目,怎么理解?
已回答Which of the following statements about nonrecurring items is least accurate? A. Discontinued operations 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. 老师,这个题怎么理解?
已回答精品问答
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- 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?







