2020年4月原本是考生進(jìn)入CFA后期階段的做題時間，由于CFA考試延期了，學(xué)生有更多的時間備考CFA，也是免不了做題的，那CFA歷年真題有嗎？
不管你復(fù)習(xí)的怎么樣了，對于CFA歷年真題你做了多少？如果沒開始，那今天，小編為您精心整理的模擬習(xí)題10道，同時附上答案解析。
1、An analyst does research about consumer surplus and producer surplus.Whenmonopolies can use perfectly price discrimination, consumer surplus is:【單選題】
A.less than zero.
B.equal to zero.
C.greater than zero.
正確答案:B
答案解析:本題考查的是對壟斷和完全價格歧視的理解。在完全價格歧視的情況下，生產(chǎn)者可以對每一個消費(fèi)者制定不同的價格，而該價格是該消費(fèi)者所愿意出的*價格，從而使消費(fèi)者剩余（consumer surplus）降為零，使所有的剩余都成為生產(chǎn)者剩余（producer surplus），此時市場中的交易量*有效，沒有無謂損失（deadweight loss）。
免費(fèi)發(fā)送CFA*資料（點(diǎn)我領(lǐng)?。?/span>
2、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):【單選題】
A.prepaid expense.
B.accrued expense.
C.deferred revenue.
正確答案:A
答案解析:“Financial Reporting Mechanics,” Thomas R. Robinson, Jan Hendrik van Greuning, Karen O’Connor Rubsam, Elaine Henry, and Michael A. Broihahn
2012 Modular Level I, Vol. 3, pp. 71–73
Study Session 7-23-d
Explain the need for accruals and other adjustments in preparing financial statements.
A is correct. The adjusting entry to record the expiry of a prepaid expense is the reduction of an asset (the prepaid) and the recognition of the expense.
3、A company extends its trade credit terms by four days to all its credit customers. The most likely effect of this change to the company';s credit customers is a four-day:【單選題】
A.decrease in the company';s net operating cycle.
B.decrease in the company';s operating cycle.
C.increase in the company';s operating cycle.
正確答案:C
答案解析:The company';s customers are receiving a four-day increase in their number of days of payables, which will reduce the company';s cash conversion cycle (net operating cycle) by four days.
如果你需要CFA歷年真題，小編給你給你說沒有一家機(jī)構(gòu)有CFA真題的，那是有模擬題和題庫！
為考生準(zhǔn)備的備考神器，讓你在備考做題不再無題可做，如果你需要CFA在線題庫的話，可以到融躍的官網(wǎng)看看，目前題庫正在升級，詳情咨詢我們老師！
