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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
- 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?
- 不懂这里为什么新固定利息与老固定利息的差值折现到1时刻就是1时刻的value,为什么只考虑下半边支出的部分,不考虑付息收到的部分
- 老师好,官网这道题我有点没太懂,麻烦讲解
- 如果IC和CAL线的切点在后半段呢,就是比和有效前沿的切点更高呢,不是后面无风险资产权重为0吗,为什么说一定有无风险资产呢
- 老师您好!这个需要掌握吗?谢谢
- 为什么不是C选项呢?credit risk是由于借款人违约未能偿还而使债权人遭受损失的风险;solvency risk是由于自己财务状况不佳而无法偿还到期债务的风险。二者紧密相连
- 是不是只有在市场均衡点,才是社会总福利不损失的点? 偏离市场均衡点,社会总福利都会损失? 因为要么生产过剩,要么就是总供给不足. 另外,为什么只有在完全竞争市场中才能实现社会总福利最优,才能有市场均衡点? 在其他各类市场中,不是需求供给需求也是有的吗?他们的均衡点难道不是市场均衡点吗? 在那个点声场不是可以实现社会总福利最优吗? 这点不是很清楚,老师可以画图说明下. 另外, 对于一级价格歧视这种,它又是怎么实现社会总福利不损失的,这时候的需求曲线和供给曲线是什么样的?和完全竞争市场不同吗
