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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;

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答案是不是搞错了 sales对NI的影响明明是总杠杆啊

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A的问题是不是在于unit sales.而不是sales

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区间为 x拔±ks, 而标准差s=Σ|Xi-x拔| ÷ 根号(n-1),n增加,s不一定减小, 因为|Xi-x拔| 也在增加 ,不赞同老师说法

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To compute tangible book value, an analyst would A add goodwill to stockholders' equity. B add all intangible assets to stockholders' equity. C subtract all intangible assets from stockholders' equity. 上一题 下一题 正确答案C 您的答案A本题平均正确率:83% Financial Reporting Quality and Financial Statement Analysis 难度:一般 推荐:      答案解析 Tangible book value removes all intangible assets, including goodwill, from the balance sheet. 问题:有形和无形资产不是被记在ASSET中,对应的记在EQUITY中是什么科目?

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建议题目解说的老师可以直接点出重点,而不是只复述题目。 “复述题目+所以这题选B”其实作用是不大的。

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这道题为什么说套利能实现两个股票价格一样,未来现金流一样?没听明白。套利不是低买高卖么?

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老师,请问:实物交割时,short方是给实物,但是long方是给cash,选项C中至少有一方给现金,不可以说么,,,,

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问题:之前的概念需要确认清楚: 1.financial asset三类: HTM,TRADING ,AFS.其中HTM和AFS的买卖算CFI,TRADING的交易算CFO对吗? 2.financial asset的全程是“投资性金融资产”吗?指公司作为投资者所持有的金融资产,并不是公司向外发的股票或债券对吧?

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Gill Co. has cost of goods sold of $100 million with an accounts payable balance of $92 million at the end of the first quarter. In the second quarter, the company has cost of goods sold of 100 million with an accounts payable balance of $90 million at the end of the quarter. Assuming that the first and second quarters have 90 and 92 days respectively, which of the following is the most likely conclusion from this data? Gill Co. has: A slowed its rate of payment to vendors. B accelerated its rate of payment to vendors. C maintained its rate of payment to vendors. c The days sales payable (DSP) for both periods is the same at 82.8 days. Quarter 1: ($92 million / $100 million) X 90 days = 82.8 days and Quarter 2: ($90 million / $100 million) X 92 days = 82.8 days. 两个问题: 1[DSP = (Accounts payable / Costs of goods sold) X (Number of days)].这个公式和payable turnover表示相似的含义吗? 2.Purchase/Ave AP这里没有Purchase就用COGS了是么?

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time horizon不是属于target independence吗?

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