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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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Shortly after becoming employed by Valco & Co., an investment banking firm, Stan McDowell, CFA, learns that most of Valco's initial public offerings (IPO) are really affected in order to profit management via price manipulation of the shares. McDowell observes an illegal act, sanctioned by senior management, in progress and refuses to sign off on his responsibility. Instead, McDowell takes the documentation to his supervisor and tells him he should sign it in his place. This action is: A an overreaction. Senior management's sanctioning of the act absolves McDowell from his ordinary responsibility as a CFA Institute member. B a suitable reaction, and he is in compliance with the Code and Standards. C a violation of the Code and Standards since he is required not to knowingly participate or assist in such an act. 老师不好意思 ,麻烦在解析并帮着分析下这道题,搞不懂
查看试题 已解决Under the revaluation model for property, plant, and equipment and the fair model for investment property: A fair value of the asset must be able to be measured reliably. B net income is affected by all changes in the fair value of the asset. C net income is never affected if the asset increases in value from its carrying amount. 上一题 下一题 ?正确答案A 您的答案C本题平均正确率:60% ?Investment Property难度:一般 推荐: ? ? ? ? ? 答案解析 Under both the revaluation model for property, plant, and equipment and the fair model for investment property, the asset's fair value must be able to be measured reliably. Under the fair value model, net income is affected by all changes in the asset's fair value. Under the revaluation model, any increase in an asset's value to the extent that it reverses a previous revaluation decrease will be recognized on the income statement and increase net income. 请问: 1.这道题小视频里没有讲完,请问B,C选项的可否再进一步解释一下?和我发的截屏有无关联?2.***老师的这张图中:GAAP注明投资性房地产被认作长期资产,但是IFRS下投资性房地产算存还是长期资产?
earnings of the firm increase over the life of the bond as the bond premium is amortized.解释一下这句话
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
- 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?
- 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?


