今天練習(xí)一下CFA道德考試知識方面的練習(xí)題，看看你是不是掌握了CFA道德知識呢？跟著小編一起看看CFA道德考試題！
1. In countries where new local laws relating to calculation and presentation of investment performance conflict with the GIPS standards, firms who have claimed GIPS compliance should most likely:
A. continue to claim GIPS compliance, disclosing non-compliance with new laws.
B. follow local laws, continue to claim GIPS compliance, and disclose conflicts.
C. stop claiming GIPS compliance.
答案：B 。
解析：當(dāng)公司遵循GIPS準(zhǔn)則，和當(dāng)?shù)胤蓻_突，應(yīng)該遵循法律要求，同時披露，這樣 可以宣稱遵循GIPS。
2. Which of the following is most likely required to comply with the GIPS standards regarding input data? Portfolio valuations must:
A. use accrual accounting for all interest-earning investments.
B. use fair value for periods on or after 1 January 2015.
C. be obtained from independent third parties.
答案：A
解析：根據(jù)GIPS要求，2011年1月1日以后value的計算要使用fair value，所以A錯在時間。對于涉及應(yīng)計利息的投資品，如債券，要包括應(yīng)計利息，B對。
3. The Global Investment Performance Standards least likely require:
A. non-fee-paying portfolios to be excluded in the returns of appropriate composites.
B. composites to be defined according to similar investment objectives and/or strategies.
C. nondiscretionary portfolios to be included in composites.
答案：C
解析：composite的構(gòu)建必須包括fee-paying和 discretionary portfolios，non- discretionary portfolios不能放，non-fee-paying可放可不放。
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