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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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统计专业技术资格
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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)
level1(CFA)
level1(CFA)
level2(CFA)
level3(CFA)
单选题Which of the following is a disadvantage of using price-to-sales (P/S) multiples in stock valuations?
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单选题A 15-year, $1000 face value zero-coupon bond is priced to yield a return of 8.00 percent compounded semi-annually. What is the price of the bond, and how much interest will the bond pay over its life, respectively? Bond Price Interest ①A. $691.68 $308.32 ②B. $610.25 389.75 ③C. $308.32 691.68
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单选题An implication of the weak-form efficient market hypothesis (EMH) is: A. insider information is of no value for obtaining excess abnormal returns. B. that there should be no relationship between past price changes and future price changes. C. that technical analysts can make excess returns on filter rules but not runs rules.
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单选题What is operating cash flow?
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单选题Which of the following statements regarding the mark to market of a futures account is FALSE? Marking to market of a futures account:
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单选题The settlement price for a futures contract is: A. an average of the trade prices during the ' closing period' B. the price of the last trade of a futures contract at the end of the trading day. C. the price at which all trades over a certain period are executed.
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单选题The owner of a bowling alley determined that the average weight for a bowling ball is 12 pounds with a standard deviation of 1.5 pounds. A ball denoted "heavy" should be one of the top 2 percent based on weight. Assuming the weights of bowling balls are normally distributed, at what weight (in pounds) should the "heavy" designation be used?
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单选题Which of the following statements regarding the supply of labor is least accurate? A. The income effect of a wage increase is to decrease the amount of labor supplied. B. Capital goods that increase productivity in the home can affect the supply of labor positively. C. Other things equal, an increase in the wage rate will lead to an increase in the amount of labor an individual will supply.
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单选题A 3-year, 15% annual-pay bond has a par value of $100. What would this bond be trading for if it were being priced to yield 23% as an annual rate?
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单选题Proper timing of fiscal policy is important if the government is to: A. generating revenues from taxes and sales equal to its expenditures. B. stimulate economic activity during a recession and restrain the economy during an inflationary boom. C. increasing the supply of loanable funds needed to place downward pressure on the real rate of interest.
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单选题Jessica Hightower, CFA, is analyzing the financial statements for a local industrial solvent $ 40 million at the end of 2005. Over the same time period, TYU was able to increase the number of units sold by 7 percent. In making adjustments to the income statement to reflect economic really, Hightower should adjust income: A. only if the decline was caused by tailing prices. B. only if the decline was caused by inventory liquidation. C. if the decline was caused by either falling prices or inventory liquidation.
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单选题Which of the following statements on spreads is FALSE? A. The Z-spread may be used for bonds that contain call options. B. The Z-spread will equal the nominal spread if the term structure of interest rates is flat. C. The nominal spread is the difference of specific security's yield-to-maturity (YTM) and the YTM of a Treasury security of similar maturity.
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单选题If a company is investing in new assets, using straight-line depreciation instead of accelerated depreciation in the early years of an asset' s life will lead to lower: A. assets and higher net income. B. turnover ratios and higher assets. C. return on equity and higher cash flow.
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单选题An investor has the following choices available: She can buy a 10 percent semi annual coupon, 10-year bond for $1000. She can reinvest the coupons at 12 percent. She can sell the bond in three years at an estimated price of $ 1050. Based on this information, the average annual rate of return over the three years is:
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单选题Assume the reserve requirement is 10 percent. First National Bank has cash (and deposits with the Federal Reserve) of $25 million, loans and securities of $175 million, and demand deposits of $ 200 million. First National is in a position to make additional loans of: A. $ 5.0 million. B. $17.5 million. C. $ 20.0 million.
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单选题Hanson Aluminum, Inc. is considering whether to build a mill based around a new roiling technology the company has been developing. Management views this project as being riskier than the average project the company undertakes. Based on their analysis of the projected cash flows, management determines that the project's internal rate of return is equal to the company's marginal cost of capital If the project goes forward, the company will finance it with newly issued debt. Should management accept or reject this project? A. Accept, because the project returns the company's cost of capital. B. Accept, because the marginal cost of the new debt is less than the project's internal rate of return. C. Reject, because the project reduces the value of the company when its risk is taken into account.
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单选题Cullen Casket Company is considering a project that requires a $175000 cash outlay and is expected to produce cash flows of $65000 per year for the next four years. Cullen's tax rate is 40 percent and the before-tax cost of debt is 9 percent. The current share price for Cullen stock is $32 per share and the expected dividend next year is $1.50 per share. Cullen's expected growth rate is 5 percent. Cullen finances the project with 70 percent newly issued equity and 30 percent debt, and the flotation costs for equity are 4.5 percent. What is the dollar amount of the flotation costs attributable to the project, and that is the NPV for the project, assuming that flotation costs are accounted for correctly? Dollar amount of floatation costs NPV of project ①A. $5513 $30510 ②B. $5513 $32872 ③C. $7875 $32872 A. ① B. ② C. ③
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单选题An investor gathers the following information about three U. S. Treasury annual coupon bonds: Bond 1 Bond 2 Bond 3 Maturity 2 - year 1 - year 2 - year Price $10000 $384.62 $9660 Coupon 4% 0% 0% Par Value $10000 $400 $10400 Given the above information, how can the investor generate an arbitrage profit? A. Purchase bond 1 while selling bonds 2 and 3. B. Purchase bonds 2 and 3 and selling bond 1. C. Purchase bonds 1 and 3 while selling bond 2.
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单选题Of the following explanations, which is least likely to be a valid explanation for divergence between statistical significance and economic significance? A. Transactions costs. B. Data errors. C. Taxes.
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单选题Are the following statements about the par value of a firm's common stock true or false? Statement 1: Par value is a nominal dollar value assigned to shares of stock in a corporation' s charter. Statement 2: The par value of common stock represents the amount the corporation received when the stock was issued. Statement 1 Statement 2 ①A. True True ②B. False False ③C. True False
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