최신CFA Institute CFA Level I Chartered Financial Analyst - CFA-Level-I무료샘플문제
문제1
This is an example of
This is an example of
정답: A
문제2
Stone, a financial analyst, follows the Amity Paving Company for his employer. Which one of the following scenarios is Stone least likely to have to disclose to his employer:
Stone, a financial analyst, follows the Amity Paving Company for his employer. Which one of the following scenarios is Stone least likely to have to disclose to his employer:
정답: B
문제3
Given the table below for a variety of 5-year securities, what is the intramarket spread?
Given the table below for a variety of 5-year securities, what is the intramarket spread?
정답: B
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문제4
Assume AUD:USD is 1.0717, and the three-month forward rate is quoted as 0.85%. The AUD:USD three-month forward rate is:
Assume AUD:USD is 1.0717, and the three-month forward rate is quoted as 0.85%. The AUD:USD three-month forward rate is:
정답: C
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문제5
Which statement is false?
Which statement is false?
정답: B
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문제6
The government has been trying to decide whether or not to purchase any of the new, advanced missiles it has developed. One of the arguments in favor of purchasing the missiles is that so much money has been spent on their development that it would be a waste of money not to buy any. What is the major problem with this argument?
The government has been trying to decide whether or not to purchase any of the new, advanced missiles it has developed. One of the arguments in favor of purchasing the missiles is that so much money has been spent on their development that it would be a waste of money not to buy any. What is the major problem with this argument?
정답: B
문제7
Assuming that you believe a particular company has internally-generated goodwill, which of the following costs would you capitalize and then amortize over their estimated useful lives?
Assuming that you believe a particular company has internally-generated goodwill, which of the following costs would you capitalize and then amortize over their estimated useful lives?
정답: B
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문제8
An investor wants to buy a stock which is trading at $22 now. The investor doesn't want to pay more than $20 for the stock, the investor can place a ______.
An investor wants to buy a stock which is trading at $22 now. The investor doesn't want to pay more than $20 for the stock, the investor can place a ______.
정답: A
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문제9
Taylor Corporation has determined that a printing press that it purchased in 2008 for $400,000 has become partially obsolete due to newer equipment purchased in 2010. The press had a book value of
$ 160,000 at December 31, 2010. At the end of the press' life, the estimated value is $40,000, and the net future cash flows from using the machine are estimated to be $90,000. These cash flows have a present value of $73,800 and $32,200, from the future cash flows and residual value, respectively. What amount should Taylor record as "loss due to asset impairment" (Under U.S. GAAP)?
Taylor Corporation has determined that a printing press that it purchased in 2008 for $400,000 has become partially obsolete due to newer equipment purchased in 2010. The press had a book value of
$ 160,000 at December 31, 2010. At the end of the press' life, the estimated value is $40,000, and the net future cash flows from using the machine are estimated to be $90,000. These cash flows have a present value of $73,800 and $32,200, from the future cash flows and residual value, respectively. What amount should Taylor record as "loss due to asset impairment" (Under U.S. GAAP)?
정답: C
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문제10
Suppose that all of the fast-food restaurants in the entire world are purchased by one firm. Relative to the current (competitive) price and quantity (and assuming that nothing else has changed), we would expect the monopolist to:
Suppose that all of the fast-food restaurants in the entire world are purchased by one firm. Relative to the current (competitive) price and quantity (and assuming that nothing else has changed), we would expect the monopolist to:
정답: C
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문제11
Which element is "defined" in a defined benefit pension plan?
Which element is "defined" in a defined benefit pension plan?
정답: B
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문제12
Imagine a fictional derivative that can, when combined with certain other financial instruments, pay
$ 100,000 each time a Democrat is elected President of the U.S. This fictional derivative has:
Imagine a fictional derivative that can, when combined with certain other financial instruments, pay
$ 100,000 each time a Democrat is elected President of the U.S. This fictional derivative has:
정답: C
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문제13
Coren, Inc. had 500,000 common shares issued and outstanding at December 31, 2001. On July 1,
2 002, an additional 50,000 common shares were issued for cash. Coren also had unexercised stock options to purchase 40,000 common shares at $15 per share outstanding at the beginning and end of
2 002. The average market price of Coren's common shares was $20 during 2002. What is the number of shares that should be used in calculating diluted earnings per share for the year ended December 31,
2 002?
Coren, Inc. had 500,000 common shares issued and outstanding at December 31, 2001. On July 1,
2 002, an additional 50,000 common shares were issued for cash. Coren also had unexercised stock options to purchase 40,000 common shares at $15 per share outstanding at the beginning and end of
2 002. The average market price of Coren's common shares was $20 during 2002. What is the number of shares that should be used in calculating diluted earnings per share for the year ended December 31,
2 002?
정답: B
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문제14
A value-weighted index in which a $50 stock increased by 15% and a $45 stock decreased by 17% would
A value-weighted index in which a $50 stock increased by 15% and a $45 stock decreased by 17% would
정답: B
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