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
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银行业专业人员职业资格
证券从业资格
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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)
单选题Which of the following reports is least likely to be filed with the SEC?
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单选题An analyst does research about market supply curve. Which of the following statements is most accurate? A. The market supply curve is a total cost curve. B. The market supply curve is the horizontal sum of the individual producer's supply curves above average variable cost curve. C. The market supply curve is formed by adding the producer surplus of all individual producers.
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单选题Which of the following statements about last in, first out (LIFO) versus first in, first out (FIFO) is least likely correct? In periods of rising prices and stable or increasing inventory quantities, FIFO, compared to LIFO, results in: A. higher working capital and lower cost of goods sold. B. higher net income and higher taxes paid out. C. lower cost of goods sold and higher inventory balances.
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单选题Which of the following is most likely a limitation of the yield to maturity measure?
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单选题Which of the following would NOT be a reason for market, industry, and company analysis?
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单选题A&G Inc. has a net profit margin of 20%, an asset turnover of 3 times, and a financial leverage multiplier of 1.4 times. A&G"s return on equity is closest to:
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单选题At the beginning of the year, a company purchased a fixed asset for $500,000 with no expected residual value
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单选题An analyst is comparing two bonds and has collected the following data: Bond A: Nominal spread of 125 basis points, zero-volatility spread of 125 basis points, and option-adjusted spread of 65 basis points. Bond B: Nominal spread of 95 basis points, zero-volatility spread of 95 basis points, and option-adjusted spread of 95 basis points. Each bond is similar in all respects except that bond A is a mortgage pass-through security and bond B is a non-callable corporate bond. Based only on this information, which of the following statements is most accurate? A. The yield curve is perfectly flat. B. Bond A is preferred over Bond B because its nominal spread is 30 basis points higher. C. The option-adjusted spread measures the relative curvature of the yield curve and its effect on option cost.
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单选题A company purchased a warehouse for 35 million and incurred the following additional costs in getting the warehouse ready to use: 2
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单选题In an competitive market, which of the following conditions most accurately describes the condition that exists when the efficient quantity of a good or service is produced and consumed? A. Producer surplus is maximized. B. Consumer surplus equals producer surplus. C. The sum of consumer surplus and producer surplus is maximized.
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单选题Edwin, CFA, obtained a copy of a computerized stock selection model designed by a former MBA classmate who is a Wall Street analyst. After spending some time reviewing the program and making some adjustments, Edwin showed the new model to his supervisor. His supervisor said he did a great job and told Edwin to incorporate the new model in his next industry review. He called his old classmates for permission, and she told him to go head and use the model, which he did without reference to his former classmate. Edwin has:
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单选题Point and figure charting is most concerned with which of the following?
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单选题Which of the following descriptions of how option payoffs are determined is most accurate? A. The long position in an interest rate call option receives cash at expiration equal to Max[0, (reference rate-strike rate) ] × notional principal amount. B. The payoff on a stock index option is the difference between the index level at expiration and the exercise price. C. Payoffs on futures options can be determined without knowing the spot price of the underlying commodity.
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单选题A corporation issuing asset-backed securities can often improve the credit rating of the securities to above that of the issuing company by transferring the assets to a (n): A. asset trust. B. bond insurer. C. special purpose vehicle.
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单选题All of the following statements are true about the price-to-sales ratio EXCEPT: A. users of the ratio believe that sales information is subject to less manipulation than any other data item. B. price-to-sales ratio is fairly constant by industry. C. advocates of the ratio believe that strong sales growth is a requirement for a growth company.
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单选题Consider a commercial bank that is about to make a large variable-rate loan. Which of the following would be an appropriate position for the bank to hedge its risk with this loan? Pay:
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单选题The auditor's report is required to: A. provide an "unqualified" opinion if material uncertainties exist. B. provide reasonable assurance that the financial statements contain no material misstatements. C. mention any significant deficiencies in the internal control structure.
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单选题Which of the following statements about NPV and IRR is FALSE? A. The NPV will be positive if the IRR is less than the cost of capital. B. The IRR can be positive even if the NPV is negative. C. The NPV method is not affected by the multiple IRR problem.
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单选题Which of the following statements about a monopolist is least accurate? A. A profit-maximizing monopolist will expand output until marginal revenue equals marginal cost. B. A profit-maximizing monopolist will supply less of his product than the amount consistent with the conditions of ideal static efficiency for an economy. C. A monopolist will always be able to earn economic profit.
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单选题A firms price-to-earnings ratio (P/E) is 12
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