学习CFA知识练习是必不可少的，考生备考CFA考试题练习了吗？一起做一下CFA一级考试题哦！
1、 The nominaI (quoted) annua I interest rate on an automobiIe loan i s 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. and David E. Runkle. CFA2013 Modular Level I. Vol. 1,
Reading 5, Section 3. 3Study Session 2 - 5 - c, dCaIculate 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 annua I rate:Iteratively substitute the possible frequency of compounding untiI the EARis 10.47%,Thus, the correct answer is monthIy compounding.
2、 Which of the following is a constraint as defined in the International FinanciaI Reporting Standards (IFRS) Framework for the Preparation and Presentation of FinanciaI Statements?【单选题】
A. Neutrality
B. Timel iness
C. Going concern
正确答案:B
点拨：：“F i nanc i a I Report ing Standards, " Thomas R. Robinson, CFA. Jan Hendrik van Greuning. CFA. Karen 0 ' 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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