从CFA考试题中找到自己知识的薄弱点！

备考CFA考试题每日一题来了！考生在备考CFA考试中是不是掌握了这些知识呢？跟着小编走进CFA考试题的世界，毕竟CFA考生是要在备考中做题，从中找到自己知识的薄弱点！

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:

【单项选择题】

A. weekly.

B. monthly.

C. quarterly.

正确答案：B

答案解析：“ The Time Value of Money. * Richard A. DeFusco, CFA, Dennis W. McLeavey, CFA. Jerald E. Pinto, CFA, and David E. Runkle, CFA2021 Modular Level I, Vol. 1,

Reading 5, Section 3.3Study Session 2 - 5 - c, dCalculate 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 rate Iteratively substitute the possible frequency of compounding until the EARis 10.47%,Thus, 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?［ 单项选择题】

A. Neutrality

B. Timeliness

C. Going concern

正确答案：B

答案解析：“ Financial Reporting Standards, 〃 Thomas R. 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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