2022年CFA一级考试共180题，分为单选题，即便考试题量减少，考试时长变短了，考生想要在考试中熟练的掌握，在备考中也是要不断的练习的，那你准备好每年练习CFA考试题了吗？
1、One advantage of exchange traded funds relative to open-end mutual funds is:【单选题】
A.they trade throughout the day.
B.they offer greater diversification.
C.they have smaller bid-ask spreads.
正确答案: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 :【单选题】
A.$3.28
B.$3.33
C.$3.35
正确答案:C
答案解析:先用库藏股法算出期权稀释的股份数量：[（stock price - option exercise price）/ stock price] × N = [（$25 - $15）/$25] × 15 000 =6 000。
然后，计算diluted EPS = $1 360 000/（400 000 + 6 000） = $3.35。
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