CFA一级伦理道德考试题是很容易出错的,一不小心你就可能陷入CFA考试题的圈套里去了!不知道正在备考CFA一级考试的你是不是对着道题也是这样的呢?看看这道题你是不是能正确的做出来呢?

Ed Ingus, CFA, visits the headquarters and main plant of Bullitt Company and observes that?

inventories of unsold goods appear unusually large. From the CFO, he learns that a recent?increase in returned items may result in earnings for the current quarter that are below?analystsestimates.Based on his visit, Ingus changes his recommendation on Bullitt to?Sell.Has Ingus violated the Standard concerning material nonpublic information?

A Yes.

B No, because the information he used is not material.

C No, because his actions are consistent with the mosaic theory.

CFA一级道德中更多的是需要考生背诵这一单元的知识点,也要学着理解其中的含义,不然很容易在考试题上犯糊涂的,那2021CFA考试你真正的理解了CFA知识了吗?

那关于上面这道CFA道德考试题的答案解析是怎样的呢?小编给你说说这个题你就知道了!

答案【AThe statement from the CFO about the current quarters earnings is material nonpublic

information. Ingus violated Standard II(A) Material Nonpublic Information?by acting or causing others to act on it.


mosaic theory是针对 public/non public and non material information的? 这个是material的 所以是A

关于CFA考试题就解析就说到这里,这里也有核心词汇需要考生记忆的,那是什么呢?小编给你说说你就知道了!

Inventory:存货

是指一企业所持有的可销售给顾客的现货数量。同merchandise inventory