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CFA问答

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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Which of the following statements about cash received prior to the recognition of revenue in the financial statements is most accurate? The cash is recorded as: A deferred revenue, an asset. B accrued revenue, a liability. C deferred revenue, a liability. 这题有个疑问,就是已经收到了cash,而且也确定了revnue,那不就是收入了吗?怎么还是deferred?

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53和43怎么来的?

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In accrual accounting, if an adjusting entry results in the reduction of an asset and the recording of an expense, the originating entry recorded was most likely a(n): A prepaid expense B accrued expense C unearned revenue a是权力,怎么能是费用呢?

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怎么确认为先付年金还是后付年金?

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到底怎么理解弹性?谁的弹性大?

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LRAS中,potential GDP=full employment = GDP max with the existing resource可对?书后reading 16的20题,the full employment, or natural, level of output is best described as为a a level with a modest, stable pool of unemployed workers transitioning to new jobs, 为什么不不是the maximum level obtainable with existing resources?

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请问绿字这里 为什么expected real return increases,risk tolerance increases?不是要求收益率越大 风险承受能力越小么?谢谢

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Personal income 中 Undistributed corporate profits+ corporate income taxes是GDP中的corporate and government enterprise profits before taxes嘛?Undistributed corporate profits是指的当年的,还是财务报表中B/S中的数字,一个是current period的,一个是accumulate的。

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老师好,这题出的好高级啊,就是有两个问题:为什么这里面inv没有用平均值。第二个就是,net operating cycle是不是就是cash conversion cycle?

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在yield curve strategy中,收益率曲线平行上移,我们用的方法计算total return公式和total return decomposition中的公司对比没有包含roll return,讲课的时候是因为roll return是假设收益率曲线stable,而目前已经是平行上移了,故不考虑。但在章节后面total return decomposition中的第二道例题中,也是平行上移的假设下,为何还要计算roll return?虽然用的公式不同,但分解下来本质应该是一样的。

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