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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!
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20. A financial analyst is analyzing the amortization of a product patent acquired by MAKETTI S.p.A., an Italian corporation. He gathers the following information about the patent: Acquisition cost €5,800,000 Acquisition date 1 January 2009 Patent expiration date 31 December 2015 Total plant capacity of patented product 40,000 units per year Production of patented product in fiscal year ended 31 December 2009 20,000 units Expected production of patented product during life of the patent 175,000 units If the analyst uses the units-of-production method, the amortization expense on the patent for fiscal year 2009 is closestto: A. €414,286. B. €662,857. C. €828,571. 老师,这个题为什么不选A,而选B 呢?
已回答原版书第22题, Holding all else constant, the change in Blake’s income will most likely result in: A.an increase in his marginal utility of consumption. B.an increase in his intertemporal rate of substitution. C.a decrease in his required risk premium for investing in risky assets. 不是说m=U1/U0吗?不是应该是intertemporal rate of substitution 即m应该变大吗?为什么选C
已解决9. All else equal, in the fiscal year when long-lived equipment is purchased: A. depreciation expense increases. B. cash from operations decreases. C. net income is reduced by the amount of the purchase. 老师,这题为什么不选C呢?好像C也是正确的呀。
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