金融会计类
公务员类
工程类
语言类
金融会计类
计算机类
医学类
研究生类
专业技术资格
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党建思政类
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
银行业专业人员职业资格
证券从业资格
期货从业资格
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)
单选题Which of the following projects would have multiple internal rates of return (IRRs)? The cost of capital for all projects is 9.75 percent. Cash Flows Blackjack Roulette Keno T0 -10000 -12000 -8000 T1 10000 7000 4000 T2 15000 2000 0 T3 -10000 2000 6000 A. Projects Roulette and Keno. B. Project Blackjack only. C. Project Keno only.
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单选题Which of the following statements concerning security valuation is FALSE? A. If the current price of the security is $15 and the analyst using the dividend discount model determines a value of $10 the analyst should issue a sell recommendation. B. Firms with abnormally high return on equity (ROE will probably retain a large portion of their earnings. C. In the investment process, the most important decision is selecting the proper valuation method.
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单选题A company has the following sequence of events regarding their stock: One million shares outstanding at the beginning of the year. On June 30th, they declared and issued a 10% stock dividend. On September 30th, they sold 400000 shares of common stock at par. Basic earnings per share at year-end will be computed on how many shares?
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单选题The difference between what a worker earns and what he could earn from his next best alternative employment is called:
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单选题If people correctly anticipate the effects of expansionary monetary policy before it occurs, then implementing the policy will: A. decrease real output. B. leave the price level unchanged. C. increase real output.
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单选题When a regulatory agency requires a monopolist to use average cost pricing, the intent is to price the product where the:
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单选题WEB, an investment-banking firm, is the principal underwriter for MTEX's upcoming debenture issue. Wendy Berry, CFA, an analyst with WEB, has found out from an employee in MTEX's programming department that a serious glitch was recently discovered in the software program of their major new product line. In fact, the glitch is so bad that most of their orders have been canceled. Berry checked the debenture's prospectus and found no mention of this development. The red herring prospectus has already been distributed. Berry's best course of action is to: A. inform her immediate supervisor at WEB of her discovery. B. keep quiet since this is material non-public inside information. C. notify potential investors of the omission on a fair and equitable basis.
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单选题Vivian, CFA, a research analyst assigned to Double Limited, has been recommending the stock's purchase in her quarterly report. Vivian has recently married and just discovered her husband's trust account owns several million dollars worth of Double Limited. The stock makes up more than 50 percent of the trust's value but less than 5 percent of Double Limited's outstanding shares. According to AIMR Standards of Professional Conduct, Vivian should: A. take no action because the stock is not in her name. B. disclose her interest in the stock at the time of her next report. C. cease including Double Limited stock in her report.
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单选题The correct set of cash flow treatments as they relate to interest and dividends received according to U. S. generally accepted accounting principles (GAAP) and International Accounting Standards (IAS) GAAP is : U.S. GAAP IAS GAAP ①A. CFI CFO ②B. CFO CFI ③C. CFO CFI or CFO
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单选题The investment-banking department of the XYZ Brokerage House often has information that would be of significant use to the firm's brokerage clients. In order to conform to CFA Institute Standards of Professional Conduct, which of the following policies should XYZ adopt? According to Standard: A. Ⅱ (A), Material Nonpublic Information, XYZ should encourage their investment banking clients to publicly disseminate this information. B. Ⅲ (B), Fair Dealing, all clients should be informed of the information at the same time. C. Ⅱ (A), Material Nonpublic Information, XYZ should establish physical and informational barriers within the firm to prevent the exchange of information between the investment banking and the brokerage operations.
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单选题An analysis determined that approximately 99 percent of the observations of daily sales for a company were within the interval from $ 250000 to $ 580000 and that daily sales for the company were normally distributed. The mean daily sales and standard deviation of daily sales, respectively, for the company were closest to: Mean daily sales Standard deviation of daily sales A. $ 415000 $ 41667 B. $ 415000 $ 55000 C. $ 355115 $ 41667
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单选题There are eight sprinters in the finals of a race. How many different ways can the gold, silver, and bronze medals be awarded?
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单选题When Wes Smith first joined Advisors, Inc. , he was excited that all the analysts at the firm had the CFA designation. In letters to prospective clients, he states that this ensures that Advisors can provide better service than their competitors. With respect to Standard Ⅶ (B) , Reference to CFA Institute, the CFA Designation, and the CFA Program, this is: A. a violation because he mentions the CFA designation in the letter. B. a violation for both mentioning the CFA designation and saying the firm can guarantee better service. C. a violation because he cannot guarantee better service.
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单选题Which of the following statements about financial statements and reporting standards is least accurate? A. Reporting standards focus mostly on format and presentation and allow management wide latitude in assumptions. B. The objective of financial statements is to provide economic decision makers with useful information. C. Financial statements could potentially take any form if reporting standards didn't exist.
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单选题Hatch Corporation's target capital structure is 40 percent debt, 50 percent common stock, and 10 percent preferred stock. Information regarding the company's cost of capital can be summarized as follows: The company's bonds have a nominal yield to maturity of 7 percent. The company's preferred stock sells for $ 40 a share and pays an annual dividend of $ 4 a share. The company's common stock sells for $ 25 a share and is expected to pay a dividend of $ 2 a share at the end of the year (i.e. D1=$2.00). The dividend is expected to grow at a constant rate of 7 percent a year. The company has no retained earnings. The company's tax rate is 40 percent. What is the company's weighted average cost of capital (WACC)?
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单选题Which of the following transactions is least likely to increase a company's reported cash from operations? A. Securitizing accounts receivable. B. Delaying payments made to suppliers. C. Using short-term debt to reduce an existing account payable.
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单选题An agreement that requires the parties to exchange a certain amount of Yen for a certain amount of Euros on a specific date in the future is called a(n):
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单选题With respect to closed-end investment companies, generally they. A. buy shares back from investors who want to sell. B. have the market price of their shares determined by supply and demand. C. sell additional shares only through the secondary market.
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单选题The traditional DuPont equation shows (ROE) equal to: A. net income/sales×sales/assets×assets/equity. B. net income/assets×sales/equity×assets/sales. C. assets/equity×net income/equity×equity/sales.
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单选题The current 4 - year spot rate is 4% and the current 5 - year spot rate is 5.5%. What is the 1 - year forward rate in four years? A. 8.62%. B. 9.58%. C. 11.72%.
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