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CFA二级
包含CFA二级传统在线课程、通关课程及试题相关提问答疑;
第一小题,答案中The amount recognized as operating expense is the share-based compensation expense, which is the product of 2,315,799 RSUs vested with a per-share grant-date fair value of USD 18.25 ......,从答案计算看, compensation expense是用当年生效和结算的RSU,但是我记得老师上课讲的时候,讲的是这个费用在vesting period平摊,有个案例就是the wards vests three years from grant date,然后就在三年间进行了平均摊销,请问下确认费用是以当年生效的确认,还是在生效之前的几年平均分摊?
查看试题 已回答第二小题,请问cash tax rate 与 effective tax rate有什么区别?以及如果采用加速折旧的方法使得税前利润降低,那么计算有效税率的时候合计的税前利润是否也要同时降低?还是说应该是税/调整前的税前利润?
查看试题 已回答精品问答
- Q6,为啥要少抽失败的,少抽不就不能真实反应情况了吗?
- Q3:解析里面Team Purple’s conclusion (the externalities associated with human capital is the most important determinant in predicting the occurence of convergence) implies that the production function is a straight line, and is compatible with non-convergence.这段话中 externalities associated with human capital具体是什么?怎么得到the production function is a straight line这个结论呢?
- 这题为什么是选C?
- 老师,第二题可以在解释一下原理吗?
- CDS的long和short是不是反过来的?就是long CDS代表看涨目标公司credit,所以是卖出一份CDS合约?
- 为啥accrued interest over contract life是0?
- 老師您好,Q1關於future price不太理解
- BG检验就是T检验吗?如果理解错误的话 T检验是什么?







