備考CFA考試是需要考生掌握知識題的,在CFA備考中做題和掌握知識是每天都要做的,那在備考CFA考試中需要做題來檢驗考試知識點的掌握情況,那今天跟著融小躍一起看看CFA考試題!
1、 The nominal (quoted) annual interest rate on an automobiIe 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
點撥::“The Time Value of Money, " Richard A. DeFusco. CFA. Dennis W. Mc Leavey, CFA,Jerald E. Pinto, CFA. and David E. Runkle, CFA2013 Modular Level I, Vol. 1.
Reading 5, Section 3. 3Study Session 2 - 5 - c, dCalculate 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 rate:It eratively substitute the possible frequency of compounding until the EAR is 10. 47%, Thus, the correct answer is monthIy 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. NeutraIity
B. Timeli ness
C. Going concern
正確答案:B
點撥::“Financial Reporting Standards, " Thomas R. Robinson. CFA. Jan Hendrik van Greuning. CFA, Karen 0 ' Connor Rubsam. CFA. R. Elaine Henry, CFA. and Michael A. Broihahn,
CFA Timeliness is a constraint in the IFRS Framework. NeutraIity is a factor that contributes to reliability and going concern is an assumption of the Framework.
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