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特许注册金融分析师(CFA)
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注册会计师CPA
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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)
单选题AcompanyoperatinginahighlyfragmentedandcompetitiveindustryreportedanincreaseinROEovertheprioryear.WhichofthefollowingreasonsfortheincreaseinROEisleastlikelytobesustainable?Thecompany:
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单选题If yield increases by 8 basis points, the percentage price change of an option-free bond that has duration of 15 is closest to: A. -0.12% B. 0.12% C. -1.2%
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单选题All of the following could be objectives of a passive investor in commodities, except: A. Risk diversification. B. Inflation protection. C. Anticipating good performance during periods of economic growth.
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单选题In preparing a forecast of future financial performance, which of the following best describes sensitivity analysis and which of the following best describes scenario analysis? Description 1: A computer generated analysis based on developing probability distributions of key variables that are used to drive the potential outcomes. Description 2: The process of analyzing the impact of future events by considering multiple key variables. Description 3: A technique whereby key financial variables are changed one at a time and a range of possible outcomes are observed. Also known as "what-if" analysis. Sensitivity analysis Scenario analysis ①A. Description 3 Description 2 ②B. Description 2 Description 3 ③C. Description 1 Description 2
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单选题The company has a target capital structure of 40 percent debt and 60 percent equity. Bonds pay 10 percent coupon (semi-annual payout ), mature in 20 years, and sell for $849.54. The company stock beta is 1.2. Risk-free rate is 10 percent, and market risk premium is 5 percent. The company is a constant growth firm that just paid a dividend of $2.00, sells for $27.00 per share, and has a growth rate of 8 percent. The company's marginal tax rate is 40 percent. The after-tax cost of debt is: A. 8.0%. B. 9.1%. C. 7.2%.
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单选题Bonds issued by a country's central government are referred to as sovereign bonds. Which of the following ruethods is used by central governments to issue sovereign bonds when it determines market conditions are advantageous? A. Regular cycle auction (multiple price). B. An ad hoc auction system. C. A tap system.
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单选题A researcher is testing whether the average age of employees in a large firm is statistically different from 35 years ( either above or below). A sample is drawn of 250 employees and the researcher determines that the appropriate critical value for the test statistic is 1.96. The value of the computed test statistic is 4.35. Given this information, which of the following statements is FALSE? The test: A. is two- tailed. B. indicates that the researcher will reject the null hypothesis. C. has a significance level of 95%.
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单选题For the standard normal distribution, P{0≤X≤1.88} is:
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单选题Ananalystdoesresearchaboutreturnonequityandgatheredthefollowingexpectationsthatarerelatedtotwocompaniesandtheirrespectivecommonstocks:Basedontheexpectations,whichofthefollowingisthemostaccuratestatementaboutthetwocompanies?CompanyAisexpectedtohavea:A.higherreturnonequitythanCompanyB.B.lowerintrinsiccommonstockvaluethanCompanyB.C.higherintrinsiccommonstockvaluethanCompanyB.
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单选题At the end of 2007, Decatur Corporation reported last-in, first-out (LIFO) inventory of $20 million, cost of goods sold (COGS) of $64 million, and inventory purchases of $58 million
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单选题An analyst does research about cash flow statements. On the cash flow state ment, interests received are classified as operating activity under: A. IFRS only. B. U. S. GAAP only. C. both IFRS and U. S. GAAP.
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单选题Which of the following statements about portfolio risk is true?
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单选题According to Standard Ⅱ (B) Duty to Employer, which of the followings is TRUE? A. Members are prohibited from undertaking independent practice in competition with their employer. B. Members are prohibited from making arrangements or preparations to go into a competitive business before terminating their employment. C. Members must obtain their employer' s written consent to engage in an independent competitive consulting work.
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单选题In long-run equilibrium, if aggregate demand is increasing faster than long-run aggregate supply:
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单选题The bank discount of a $1000000 T - bill with 135 days until maturity that is currently selling for $ 979000 is :
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单选题Which of the following are four phases of the typical business cycle? A. Peak, boom, bust, and recession. B. Peak, expansion, recession, and stability. C. Peak, contraction, recessionary trough, and expansion.
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单选题A portfolio with equal parts invested in a risk-free asset and a risky portfolio will most likely lie on:
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单选题Which of the following theories suggests that both aggregate demand and aggregate supply are primarily driven by changes in technology over time? A. Neoclassical school. B. Keynesian school. C. Austrian school.
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单选题An analyst does research about the weighted average cost of capital (WACC) and gathers the following information about a company: Debt Preferred stock Equity Target capital structure 40% 10% 50% Pre tax component cost of capital 8% 8% 12% If the company's marginal tax rate is 40 percent, the weighted average cost of capital is: A. 7.8% B. 8.7% C. 10.0%
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单选题In futures markets, contract performance is most likelyguaranteed by:
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