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备考CFA二级考试考试题型和一级是有区别的,虽说是选择题,但是CFA原版教材课后例题有些也是计算器,只要考生计算,没有选项,那在备考中Intercorporate Investments知识学习的如何?

At the beginning of the year, Midland Corporation purchased a 9% bond with a face value of $100,000 for $96,209 to yield 10%. The coupon payments are made annually at year-end. Let’s suppose the fair value of the bond at the end of the year is $98,500. The bonds are called on the first day of the next year for $101,000.

Determine the impact on Midland’s balance sheet and income statement if the bond investment is classified as held-to-maturity, held-for-trading (or fair value through profit or loss),and available-for-sale.

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(1)HTM期末BS表中体现的价值= ($96,209 beginning bond investment + $621 amortized discount =$96,830本期利润表中确认的Interest revenue = $9,621出售时Realized gain = $101,000 - $96,830 = $4,170(2)AFS期末BS表中体现的价值= $98,500

本期IS表中确认的Interest revenue = $9,621

本期BS表中确认的OCI = $98,500 - $96,209 - $621= $1,670出售时确认的Realized gain = $101,000 - $98,500 = $2,500出手时需要将OCI转入NI,金额为$1,670(3)Held-for-trading

期末BS表中体现的价值= $98,500

本期IS表中确认的Interest revenue = $9,621

本期IS表中确认的Unrealized gain = $98,500-$96,209 -$621= $1,670出售时确认的Realized gain= $101,000-$98,500 =$2,500备考CFA考试中做题是很重要的,考生可以其他考试题不做,但是原版教材中的考试题和课后习题是要做的,很多考生题都是来源于教材上的,考生不能忽视这部分知识的学习哦!如果需要CFA考试教材的可以在线咨询,这边有哦CFA课后习题和视频讲解,有需要了解的可以在线咨询或者添加老师微信:rongyuejiaoyu