金融会计类
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金融会计类
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专业技术资格
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特许注册金融分析师(CFA)
会计专业技术资格
注册会计师CPA
会计从业资格
注册税务师
注册资产评估师
基金从业资格
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经济专业技术资格
统计专业技术资格
审计专业技术资格
理财规划师(CHFP)
农村信用社公开招聘考试
银行系统公开招聘考试
英国特许公认会计师考试(ACCA)
美国注册管理会计师(CMA)
特许注册金融分析师(CFA)
level1(CFA)
level1(CFA)
level2(CFA)
level3(CFA)
单选题When economists are speaking of the labor-force participation rate, they are referring to which of the following? The labor-force participation rate is the percentage of the:
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单选题Other factors held constant, the reduction of a companys average accounts payables due to suppliers offering less trade credit will most likely:
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单选题Which of the following bond price calculations is INCORRECT? An investor would pay: A. $9684. 38 for a $10000 Treasury note quoted at 96 27/32. B. $941.00 for a $1000 Treasury bond quoted at 94 10/32. C. $956.25 for a $1000 corporate bond quoted at 95 20/32.
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单选题An analyst does research about common probability distributions. If an investment product's continuously compounded return is normally distributed, the future investment product's price is most likely: A. binomially distributed. B. normally distributed. C. lognormally distributed.
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单选题Which of the following choices most accurately illustrates an operating liability and which most accurately illustrates a financing liability? Operating liabilities Financing liabilities
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单选题Amanda Janney, CFA, is employed as a fixed-income portfolio manager for Collins Asset Management Inc. (CAM), a large international capital management firm. Janney signed a non-compete agreement with CAM when she joined CAM. The agreement strictly restricts Janney from contacting CAM's clients for five years after leaving CAM. Janney leaves CAM and immediately sets up another competing firm herself where Janney uses the knowledge and experience she learns at CAM. In her first week at her new firm, Janney uses public internet searching to find some of her former clients and recommends her new firm to them. Janney has most likely violated the Standards of Professional Conduct by: A. violating his non-compete agreement signed with CAM. B. using public internet searching to find some of her former clients at her new firm. C. using the knowledge and experience she learns at CAM.
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单选题An analyst compares different real estate valuation methods. A factor common to the sales comparison approach and the income approach is that both approaches require: A. identification of benchmark properties. B. knowledge of investor's marginal tax rate. C. calculation of the property's net operating income.
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单选题An analyst does research about internal rate of return and gathers the information about several venture capital projects. If the analyst decreases the hurdle rate for a venture capital project, the project's internal rate of return most likely: A. decreases. B. remains the same. C. increases.
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单选题If events A and B are mutually exclusive, then:
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单选题An analyst wants to buy a portfolio and gathered the following information:
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单选题Consider the following information: On May 1 Party A trades on the futures exchange to buy one oats contract of 10000 bushels for delivery in September. Party B has complimentary requirements. The price is $2 per bushel. Assume that the contract closes on May 2 at 190 cents per bushel. Assume the initial margin was $3000 and the maintenance margin $2500. Assume further that on May 3, the price has dropped to $1.80 per bushel. The price at which a maintenance margin call will be received is equal to:
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单选题Based on best practices in corporate governance procedures, independent board members most likely:
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单选题A futures trader takes a long position of 10 contracts
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单选题Ananalystatabankconcludesthattheprobabilityofdefaultforaone-year,single-paymentloanis10.0percent,andthebankwillrecovernothingiftheloandefaults.Thecurrentrisk-freerateofreturnis3.5percent.Theminimumyieldto-maturityandminimumdefaultriskpremium,respectively,thatthebankshoulddemandontheloanareclosestto:
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单选题Aninvestordoesresearchaboutannualreturnandstandarddeviationofreturns,andisconsideringthepurchaseoftwosecuritiesissuedbydifferentcompaniesoperatingindifferentindustries.Eachsecurityhasanexpectedannualreturnof10percentandanexpectedstandarddeviationofretumsof18percent.Regardlessoftheweightsselected,willaportfoliocomposedofthetwosecuritiesmostlikeLyhaveanexpected:
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单选题At the beginning of 2007, Bryan' s Bakery Company purchased a secret cookie recipe for $ 25000. In addition, Bryan developed a new cake recipe at a cost of $ 5000. Bryan expects to use both recipes indefinitely ; however, the useful (economic) life of similar recipes has been 10 years. Assuming straight-line amortization, what amount of recipe expense should Bryan report for the year ended 2007 and what amount should Bryan report as a tangible asset on its balance sheet at the end of 2007? Recipe expense Balance sheet ①A. $ 7500 $ 22500 ②B. $ 3000 $ 27500 ③C. $ 7500 $ 0 A. ① B. ② C.③
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单选题The following information (in millions) on a company is available: Cost of goods sold $500 Increase in total assets $250 Increase in total liabilities $200 Change in inventory -$30 Change in accounts payable -$25 The amount of cash (in millions) that the company paid to its suppliers is closest to:
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单选题A key difference between a wrap account and a mutual fund is that wrap accounts:
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单选题An analystdoes research about cash flow from operating and gathers the following information about a company: 2011 2010 Depreciation expense $5000 $4000 Gain on sales of equipment $900 $0 tax $1987 $1235 Working capital $40000 $45000 Under U. S. GAAP, the adjustment to net income to arrive at 2011 cash flow from operating activities is: A. subtracting $900. B. adding $9100. C. subtracting $9100.
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单选题An analyst does research about financial statements. With respect to a bank's balance sheet, customer deposits are most likely classified as a(n): A. assets. B. liability. C. equity.
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