ETF這個(gè)知識(shí)點(diǎn)在CFA考試重點(diǎn),那關(guān)于這個(gè)知識(shí)點(diǎn)是什么意思呢?這個(gè)知識(shí)點(diǎn)的考題會(huì)怎么出呢?我們一起看看CFA一級(jí)中這個(gè)知識(shí)點(diǎn)的考題!

ETF是Exchange Traded Fund簡(jiǎn)稱,交易所交易基金,是指在交易所進(jìn)行交易的基金,一般是開(kāi)放式基金的形式。那這樣的知識(shí)考試題是怎樣的?

Q. Which of the following financial products is least likely to have a capital gain distribution?

A Exchange traded funds.

B Open-end mutual funds.

C Closed-end mutual funds.

Solution

A is correct. Exchange traded funds do not have capital gain distributions. If an investor sells shares of an ETF (or open-end mutual fund or closed-end mutual fund), the investor may have a capital gain or loss on the shares sold; however, the gain (or loss) from the sale is not a distribution.


CFA知識(shí)點(diǎn)的學(xué)習(xí)是幫助學(xué)員更好掌握CFA的基本知識(shí)點(diǎn),如果學(xué)員還有更多想要學(xué)習(xí)的內(nèi)容,可以在線咨詢。