掌握CFA学习方法是必要的，没有正确的学习方法花费大量的时间也是不能牢牢把握CFA知识的，要知道CFA考试备考是要学习10个科目知识，zui多是1年的复习时间，毕竟到了第二年CFA考试大纲做调整，有新的知识要学习，所以报考CFA考试你是怎样学习？
①在理解基础上记忆
对于一级考试，CFA考试报名考生应注意在知识点着重背诵，注重对阅读资料的理解，在理解的基础上进行记忆。
②把握新增的知识点
考生应将更多的精力放在每个知识点上面，进行重点突破。
③适当参加专业培训
参加专业的培训，专业教师的指导，有建设性的教导可以使考生更好地理解知识、分析重点，增强复习的针对性。无论是什么方法，少不了总结!再总结!以上三点，加以合理安排时间，那对于一级的过关指数，就更进一步啦!
CFA考试备考中除了学习知识外，需要练习考试题，不知道考生是不是掌握了考试题的技巧呢？我们先来练习一下！
1、Earlier this year, Barracuda Company issued 5,000 employee stock options. Recently, 2,000 options were exercised at a price of $10 per share. To avoid dilution, Barracuda purchased 2,000 shares at an average price of $12 per share. Barracuda reported both transactions as financing activities in its cash flow statement. For analytical purposes, what adjustment is necessary to better reflect the substance of the stock repurchase?
Operating cash flow Financing cash flow
A. Decrease $4,000 No adjustment
B. No adjustment Increase $4,000
C. Decrease $4,000 Increase $4,000
2、If a lessee enters into a finance lease rather than an operating lease, it can expect to have a:
A. higher return on assets.
B. higher debt-to-equity ratio.
C. lower debt-to-equity ratio.
answer：
第一题：solution：C
answer：Barracuda reported a $4,000 net outflow from financing activities [2,000 options* ($12 average market price-$10 exercise price)]. However, since the options are a form of compensation, the $4,000 outflow should be reclassified as an operating activity for analytical purposes. This is accomplished by increasing financing cash flow $4,000 and decreasing operating cash flow $4,000.
第二题：solution：B
answer：Leasing the asset with an operating lease avoids recognition of the debt on the lessee’s balance sheet. Having fewer assets and liabilities on the balance sheet than would exist if the assets were purchased increases profitability ratios (e.g., return on assets) and decreases leverage ratios (e.g., debt-to-equity ratio). In the case of a finance lease, the assets are reported on the balance sheet and are depreciated.
CFA知识学习是长期的事情，但是坚持CFA考试是每一位学员应该做到的。通过CFA考试掌握更多的金融知识，让自己变成富有的人。更多CFA备考知识、资料领取及学习答疑的事情，学员可以在线咨询老师或者添加老师微信。
