學(xué)習(xí)CFA知識(shí)練習(xí)是必不可少的，考生備考CFA考試題練習(xí)了嗎？一起做一下CFA一級(jí)考試題哦！
1、 The nominaI (quoted) annua I interest rate on an automobiIe loan i s 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. and David E. Runkle. CFA2013 Modular Level I. Vol. 1,
Reading 5, Section 3. 3Study Session 2 - 5 - c, dCaIculate 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 annua I rate:Iteratively substitute the possible frequency of compounding untiI the EARis 10.47%,Thus, the correct answer is monthIy compounding.
2、 Which of the following is a constraint as defined in the International FinanciaI Reporting Standards (IFRS) Framework for the Preparation and Presentation of FinanciaI Statements?【單選題】
A. Neutrality
B. Timel iness
C. Going concern
正確答案:B
點(diǎn)撥：：“F i nanc i a I Report ing Standards, " Thomas R. Robinson, CFA. Jan Hendrik van Greuning. CFA. Karen 0 ' 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.
CFA知識(shí)學(xué)習(xí)是長期的事情，但是堅(jiān)持CFA考試是每一位學(xué)員應(yīng)該做到的。通過CFA考試掌握更多的金融知識(shí)，讓自己變成富有的人。更多CFA備考知識(shí)、資料領(lǐng)取及學(xué)習(xí)答疑的事情，學(xué)員可以在線咨詢老師或者添加老師微信。
