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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:【单选题】

A.decreased.

B.remained unchanged.

C. increased.

正确答案:B

点拨::现金周转期(cash conversion cycle )=应收账款回收天数(days of sales outstanding ) +存货周转天数(days of inventon- on hand )-应付!天数(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:【单选题】

A.SO

B.SS 000 000

C.S12 000 000

正确答案:c

点拨::S6 000 000/S12 000 000 x S24 000 000 = S12000 000。

不管你是报考CFA一级考试中的哪一科目的知识,在CFA考试中道德是很重要的,需要考生掌握,那你在备考中道德学习的如何?这边有CFA道德学习哦!有需要可以看看!