备考CFA考试是需要考生掌握知识题的,在CFA备考中做题和掌握知识是每天都要做的,那在备考CFA考试中需要做题来检验考试知识点的掌握情况,那今天跟着融小跃一起看看CFA考试题

1、 The nominal (quoted) annual interest rate on an automobiIe loan is 10%. The effective annual rate of the loan is 10. 47%. The frequency of compounding periods per year for the loan is closest to:

【单选题】

A. weekly.

B. monthly.

C. quarterly.

正确答案:B

点拨::“The Time Value of Money, " Richard A. DeFusco. CFA. Dennis W. Mc Leavey, CFA,Jerald E. Pinto, CFA. and David E. Runkle, CFA2013 Modular Level I, Vol. 1.

Reading 5, Section 3. 3Study Session 2 - 5 - c, dCalculate and interpret the effective annual rate, given the stated annual interest rate and the frequency of compounding. Solve time value of money problems for different frequencies of compounding:B is correct. Use the formula for effective annual rate:It eratively substitute the possible frequency of compounding until the EAR is 10. 47%, Thus, the correct answer is monthIy compounding.


2、 Which of the following is a constraint as defined in the International Financial Reporting Standards (IFRS) Framework for the Preparation and Presentation of Financial Statements?【单选题】

A. NeutraIity

B. Timeli ness

C. Going concern

正确答案:B

点拨::“Financial Reporting Standards, " Thomas R. Robinson. CFA. Jan Hendrik van Greuning. CFA, Karen 0 ' Connor Rubsam. CFA. R. Elaine Henry, CFA. and Michael A. Broihahn,

CFA Timeliness is a constraint in the IFRS Framework. NeutraIity is a factor that contributes to reliability and going concern is an assumption of the Framework.

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