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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
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注册税务师
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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The term crowding out implies that: A. the Fed purchasing securities causes inflation in the long run. B. a budget surplus will be a highly effective weapon against inflation. C. budget deficits will increase real interest rates and thereby retard private spending.
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单选题A company"s quick ratio is 1.2. If inventory were purchased for cash, the:
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单选题All of the following are titles of one of the eight sections of the Global Investment Performance Standards (GIPS) EXCEPT : A. Presentation and Reporting. B. Input Data. C. Implementation.
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单选题All else being equal, a decrease in expected yield volatility would most likely cause the price of: A. both a callable bond and a putable bond to decrease. B. a callable bond to increase and the price of a putable bond to decrease. C. a callable bond to decrease and the price of a putable bond to increase.
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单选题An increase in which one of the following monetary measures would best complement fiscal measures that are designed to stimulate aggregate demand during a period of high unemployment? A. Reserve requirements. B. Treasury securities held by the Federal Reserve. C. The Federal Reserve's discount rate.
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单选题If the price elasticity of demand for a good is 4.0, then a 10 percent increase in price would result in a: A. 4% decrease in the quantity demanded. B. 10% decrease in the quantity demanded. C. 40% percent decrease in the quantity demanded.
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单选题Which of the following characteristics is best described that the information in financial statements can influence user's economic decisions or affect user's evaluation of past events or forecasts of future events in accordance with the IFRS framework's definitions and recognition criteria? A. Relevance. B. Comparability. C. Faithful representation.
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单选题A real estate investment has the following characteristics:
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单选题Themarketvalueofan18-yearzero-couponbondwithamaturityvalueof$1,000discountedata12%annualinterestratewithsemi-annualcompoundingisclosestto:
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单选题Which of the following items would NOT be included in cash flow from investing? A. Buying or selling a building. B. Buying stock of a different company. C. Selling stock of the company.
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单选题If the threshold return is higher than the risk -free rate, what will be the relationship between Roy's safety -first ratio (SF) and Sharpe's ratio? A. The SF ratio will be lower. B. The SF ratio will be higher. C. They will be the same.
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单选题Estimate an earnings multiplier for ABC Company, assuming a dividend payout ratio of 50%, a required return of 12% , and a growth rate of 7%.
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单选题Larry Purcell, an entry-level fixed income analyst at Knowhon & Smeades LLC, was discussing debt covenants with his supervisor, Andy Holzman. During the meeting Purcell made the following statements regarding bond covenants: Statement 1: If a firm violates any of its debt covenants, the company will immediately go into bankruptcy and the creditors of the firm will take over the liquidation of its assets. Statement 2: Debt covenants are important in evaluating a firm' s credit risk and to better under-stand how the restrictions of the covenants can affect the firm' s growth prospects and choice of accounting policies. Are statements 1 and 2 .s made by Purcell regarding bond covenants correct? Statement 1 Statement 2 ①A. Correct Correct ②B. Incorrect Incorrect ③C. Incorrect Correct
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单选题A large, creditworthy manufacturing firm would most likely get short-term financing by: A. factoring its receivables. B. issuing commercial paper. C. entering into an agreement for a committed line of credit.
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单选题The impact of higher rates of inflation in the long run on real interest rates and on nominal interest rates is: Real rats Nominal rates ①A. Increase Increase ②B. Increase No change ③C. No change Increase A. ①B. ②C. ③
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单选题Which of the following is the least appropriate method for an external analyst to estimate a companys target capital structure for determining WACC? Using the:
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单选题What type of ratio is revenue divided by average working capital and what type of ratio is average total assets divided by average total equity? Revenue/Average working capital Average total assets/Average total equity ①A. Activity ratio Liquidity ratio ②B. Profitability ratio Liquidity ratio ③C. Activity ratio Solvency ratio
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单选题The intrinsic value of an option is always zero:
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单选题An analyst feels that Bayon Company"s earnings and dividends will grow at 20% for two years, after which growth will fall to a market-like rate of 7%. If the discount rate is 13% and Bayon"s most recently paid dividend was $3, what is the value of Bayon"s stock using the multistage dividend discount model?
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单选题A firm in a perfectly competitive market will tend to expand its output as long as: A. its marginal revenue is positive. B. the market price is greater than the marginal cost. C. its marginal revenue is greater than the market price.
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