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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；
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老师好，请问这个总结对吗？ 1、current rate method： ①所有利润表科目均用average exchange rate； ②所有资产负债表科目均用current exchange rate（即year-end exchange rate） ③所有权益相关科目（common stock and dividends paid）均用historical exchange rate. 2、temporal method ①利润表中，除了COGS（cost of good sold ）和折旧摊销D&A这两科目用historical exchange rate，其他利润表科目都用average exchange rate ； ②资产负债表中，monetary科目用current exchange rate，no-monetary科目用historic exchange rate； ③所有权益相关科目（common stock and dividends paid）均用historical exchange rate.
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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
