12月CFA一级考试还有几天，你的财报和固定收益的CFA考试题型做的怎么样了呢？在*的冲刺阶段，做题是必不可少的，你的考试题做到位了吗？做题的效果出来了吗？小编给你们出几道题考考考生！

【财务1】If ignoring taxes, a company chooses tocapitalize an expenditure related to capital assets instead of expensing it ,the company will most likely report:

A. a lower operating cash flow in thatperiod..

B. a lower investing cash flow in futureperiods.

C. Free cash flow to the firm will stayfor the same in that period.

Solution: C

【财务2】Compared with IFRS,those prepared under U.S. GAAP generally accepted accounting principles,analysts may need to make adjustments related to:

A. realized losses.

B. unrealized gainsand losses for trading securities.

C. unrealized gainsand losses for available-for-sale securities.

Solution: C

【固定收益1】Based on theaffirmative covenant, which of the following is most likely to be required:

A. Issuer’s leverageratio constrains.

B. how the proceedsof the bond issue will be used.

C. The upper boundaryof issuer’s gross assets that could be sold out.

Solution:  B

【固定收益2】Which of the following external credit enhancement has the least amount of third-party risk?

A. letter of credit.

B. surety bond.    免费发送CFA*资料（点我领取）

C. cash collateral account.

Solution:  C

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