做题是备考中必要的，那在备考CFA考试中你的计算题做的如何？是不是能将CFA考试题做对呢？今天跟着小编一起看看！
1、The nominal (quoted) annual interest rate on an automobile 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. McLeavey, CFA, Jerald E. Pinto, CFA, andDavid E. Runkle, CFA2013 Modular Level I, Vol. 1,Reading 5, Section 3.3Study Session 2-5-c, dCakulate 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 ratezlteratively substitute the possible frequency of compounding until the EAR is 10.47%.Thusf the correct answer is monthly 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.Neutrality
B.Timeliness
C.Going concern
正确答案:B
点拨::NFinancial Reporting Standards,"ThomasR. Robinson, CFA, Jan Hendrik van Greuning, CFA, Karen O' Connor Rubsam, CFA, R. Elaine Henry, CFA and Michael A. Broihahn, CFATimeliness is a constraint in the IFRS Framework.Neutrality is a factor that contributes to reliability and going concern is an assumption of the Framework.
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