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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:2464提问数量:55684
老师好,这道题目里的A选项为什么不对?在Prior year, Cupernico公司对AdOre拥有50%的股权且control(Cupernico was considered to have control over AdOre because of its ownership interest and representation on AdOre’s board of directors.),应该用Acquisition method。那么在 prior year financial statements of Cupernico上,Equity部分应该包含Minority Interest(其他50%的股权),为什么A.$23,689 of equity不能选?且答案中说“none of the subsidiary’s equity is included in the consolidated financial statements of the parent.”MI不是需要应该包含在Equity里的吗?
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







