CFA知識(shí)學(xué)得再多,沒有掌握CFA知識(shí)還是不能通過(guò)CFA考試,CFA考試還是需要考生做題!在備考CFA中是不是跟著小編一起看看CFA一級(jí)考試題吧!
An analyst does research about cash conversion cycle and gathers the fbllowinginfbrmation about a
company:Analyzing the cash conx ersion cycle, the company's liquidity has most likely:【單選題】
A.decreased.
B.remained unchanged.
C. increased.
正確答案:B
點(diǎn)撥::現(xiàn)金周轉(zhuǎn)期(cash conversion cycle )=應(yīng)收賬款回收天數(shù)(days of sales outstanding ) +存貨周轉(zhuǎn)天數(shù)(days of inventon- on hand )-應(yīng)付!天數(shù)(numberof days of payables )
An analyst does research about revenue recognition in special cases and gathersthe following information about a construction contract which will be completedin 5 years:Under percentage-of^completion method, revenue recognized in Year 2 is closest to:【單選題】
A.SO
B.SS 000 000
C.S12 000 000
正確答案:c
點(diǎn)撥::S6 000 000/S12 000 000 x S24 000 000 = S12000 000。
不管你是報(bào)考CFA一級(jí)考試中的哪一科目的知識(shí),在CFA考試中道德是很重要的,需要考生掌握,那你在備考中道德學(xué)習(xí)的如何?這邊有CFA道德學(xué)習(xí)哦!有需要可以看看!
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