做題是備考中必要的，那在備考CFA考試中你的計(jì)算題做的如何？是不是能將CFA考試題做對(duì)呢？今天跟著小編一起看看！

1、The nominal (quoted) annual interest rate on an automobile loan is 10%. The effective annual rate of the loan is 10.47%. The frequency of compounding periods per year for the loan is closest to:【單選題】

A.weekly.

B.monthly.

C.quarterly.

正確答案:B

點(diǎn)撥：：“The Time Value of Money/' Richard A. DeFusco,CFA, Dennis W. McLeavey, CFA, Jerald E. Pinto, CFA, andDavid E. Runkle, CFA2013 Modular Level I, Vol. 1,Reading 5, Section 3.3Study Session 2-5-c, dCakulate and interpret the effective annual rate, given the stated annual interest rate and the frequency of compounding. Solve time value of money problems for different

frequencies of compounding:B is correct. Use the formula for effective annual ratezlteratively substitute the possible frequency of compounding until the EAR is 10.47%.Thusf the correct answer is monthly compounding.


2、Which of the following is a constraint as defined in the International Financial Reporting Standards (IFRS) Framework for the Preparation and Presentation of Financial Statements?［單選題］

A.Neutrality

B.Timeliness

C.Going concern

正確答案:B

點(diǎn)撥::NFinancial Reporting Standards,"ThomasR. Robinson, CFA, Jan Hendrik van Greuning, CFA, Karen O' Connor Rubsam, CFA, R. Elaine Henry, CFA and Michael A. Broihahn, CFATimeliness is a constraint in the IFRS Framework.Neutrality is a factor that contributes to reliability and going concern is an assumption of the Framework.

如果你在CFA課程學(xué)習(xí)方面遇見不同的困難，不妨與融躍老師在線聯(lián)系，讓老師為你進(jìn)行課程的解答。同時(shí)還可以試學(xué)融躍教育課程，找到適合自己的內(nèi)容，更好的幫助你通過考試。