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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;
专场人数:2462提问数量:55672
老师, 虽然pooling method已经被删除,但是原版书课后题还是有。这道题目,我理解用pooling method的话,asset & liability因为是BV,会偏低。但是Equity是两者差额,为什么就一定会低呢?另外Revenue不受影响,是否因为I/S是流量表,所以在Pooling method或者Purchase method下都会并表,因此不产生difference? 谢谢老师。
老师好, 附件中的三道题目,还请帮助解答一下。我想确认下,CFA协会说的Interest Income,到底指的是coupon payment, 还是liability * effective rate? Interest income和interest received, 到底哪个是哪个?谢谢。
如果一个pooled inv A/C中有n个账户,其中m个是Beneficiary A/C,n-m个是一般账户,当n和m满足什么条件时该账户不算Beneficiary A/C呢?只要n-m>1就不算吗?那极端的情况100个账户中有只有一个一般账户,那整体也不算Beneficiary A/C吗?
已回答精品问答
- 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
- Growth due to capital deepening 是αΔK/K还是ΔK/K
- 请老师讲解一下这个题目








