2022年CFA一級考試共180題，分為單選題，即便考試題量減少，考試時長變短了，考生想要在考試中熟練的掌握，在備考中也是要不斷的練習(xí)的，那你準備好每年練習(xí)CFA考試題了嗎？
1、One advantage of exchange traded funds relative to open-end mutual funds is:【單選題】
A.they trade throughout the day.
B.they offer greater diversification.
C.they have smaller bid-ask spreads.
正確答案:A
A is correct. Exchange traded funds trade throughout the trading day at market prices that are updated continuously, rather than only trading once a day at closing market prices, as do the traditional open-end mutual funds.
2、An analyst does research about the treasury stock method and gathers the followinginformation about a company for 2011:
● Net income is $1 360 000
● Dividends paid on stocks is $80 000
● Average number of shares outstanding is 400 000
● Number of options outstanding is 15 000
● Average price of common stocks during the year is $25
● Exercise price of option is $15
There are no other potentially diluted securities outstanding.The company's dilutedearnings per share in 2011 using the treasury stock method under U.S.GAAP is closest to :【單選題】
A.$3.28
B.$3.33
C.$3.35
正確答案:C
答案解析:先用庫藏股法算出期權(quán)稀釋的股份數(shù)量：[（stock price - option exercise price）/ stock price] × N = [（$25 - $15）/$25] × 15 000 =6 000。
然后，計算diluted EPS = $1 360 000/（400 000 + 6 000） = $3.35。
CFA知識掌握不是一蹴而就的，需要考生不斷的積累，在備考CFA考試中遇到什么問題可以在線咨詢，CFA知識學(xué)習(xí)需要的是堅持，如果你需要CFA課程和資料可以添加老師。
