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CFA问答
CFA问答包含CFA在线课程、CFA通关课程、CFA试题等所有CFA相关问题,每个问题老师均会在24小时内给出答疑回复哦!
49. Acme Corp. purchased a new stamping machine for $100,000, paid $10,000 for shipping, and paid $5,000 to have it installed in their plant. Based on an estimated salvage value of $25,000 and an economic life of six years, the difference between straight-line depreciation and double-declining balance depreciation in the second year of the asset's life is closest to: A. $7,220. B. $10,556. C. $16,666. 您的答案:C 正确答案:B 得分:0分 解析: Straight line depreciation is (100,000 10,000 5,000 ? 25,000) / 6 = 15,000 each year. Double-declining balance depreciation in the second year is: 115,000 (2/3) (1/3) = 25,556. The difference is $10,556. Remember that salvage value is not part of the declining balance calculation. 这道题计算DDB,我有问题。资产原值(不包含剩余价值)/6年*2=资产原值*1/3(按照1/3来折旧),第二年还剩下5年,资产原值*1/3*2/5哇?
已回答Which of the following statements is most accurate about the responsibilities of an auditor for a publicly traded firm in the United States? The auditor must: A. ensure that the financial statements are free from error, fraud, or illegal acts. B. state that the financial statements are prepared according to generally accepted accounting principles. C. express an opinion about the effectiveness of the company's internal control system 您的答案:C 正确答案:B 得分:0分 解析: For a publicly traded firm in the United States, the auditor must express an opinion as to whether the company's internal control system is in accordance with the Public Accounting Oversight Board, under the Sarbanes–Oxley Act. The opinion is given either in a final paragraph in the auditor's report or as a separate opinion. 这道题是这次的模考题,从答案解释来看,应该选B,所以我有点晕。
已回答精品问答
- 倒数第二题,老师讲到,分析师预测的spot rate2年小于forward curve, 因此资产价格应该是被低估。但是在串讲课的时候,老师讲过5.1知识点,如图,如果吧spot rate2年带入讲义的S2,长期利率,forward curve带入f(1,1),那么当边际量f(1,1)小于平均量S2时,平均量应该下降,资产价格应该上升,为高估丫
- 想具体理解下打星号这个结论的推导过程 为什么收益率分布广了 cost低 为什么样本小 cost低 样本小不应该测不准吗?
- BG检验就是T检验吗?如果理解错误的话 T检验是什么?
- Effective duration和Effective convexiy的公式为什么不用modified duration和convexity的原本公式,而是和他们的近似的久期和突性的公式一致?
- liability relatibe asset allocation这三种方式的区别是什么呀 怎么区分
- 为什么长期垄断竞争中 D和ATC相切
- m上升 EAR为什么上升 以及为什么又不变
- 这两个的逻辑都很奇怪 sponsor薪资和业绩挂钩的话他会更用心选基金经理那么一类和二类错误都应该下降吧 monitor这个词是监控的意思 我觉得你很难监控一个没跟你签雇佣合同的基金经理的表现







