掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
安卓版本:8.7.93 蘋(píng)果版本:8.7.93
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
學(xué)習(xí)是一個(gè)不斷積累的過(guò)程,每天學(xué)習(xí)一點(diǎn),每天進(jìn)步一點(diǎn)!為了幫助大家更高效地備考2021年CFA考試,正保會(huì)計(jì)網(wǎng)校每日為大家上新CFA習(xí)題供大家練習(xí)。讓網(wǎng)校與您一起高效備考2021年CFA考試,夢(mèng)想成真!
Questions 1:
If a company purchases, at a premium, bonds that it expects to hold until maturity, they are most likely measured on the balance sheet at:
A 、historical cost.
B、 amortized cost.
C、 fair value.
Questions 2:
An increase in which of the following items would most likely result in an increase in a company’s quick ratio, all else being held equal?
A、 Current liabilities
B、 Receivables
C、 Inventory
B is correct. The bonds would be a type of financial asset that is measured at amortized cost. This classification applies to financial assets whose cash flows occur on specific dates and consist solely of principal and interest, and if the entity’s business model for this investment is to hold the asset to maturity.
C is incorrect. Financial assets can be measured at fair value but because the entity intends to hold these bonds to maturity, amortized cost is more likely.
A is incorrect. Some financial assets, notably loans to other companies, are measured at historical cost, but not a purchased bond.
B is correct. Because inventories are excluded from the quick ratio, holding all other variables constant, an increase in cash, marketable securities, or receivables will increase a company’s quick ratio. In addition, holding all other variables constant, an increase in current liabilities will decrease a company’s quick ratio.
A is incorrect. An increase in current liabilities will decrease the quick ratio.
C is incorrect. Inventory is not included in the calculation of quick ratio.
成功=時(shí)間+方法,自制力是這個(gè)等式的保障。世上無(wú)天才,高手都是來(lái)自刻苦的練習(xí)。而人們經(jīng)常只看到“牛人”閃耀的成績(jī),其成績(jī)背后無(wú)比寂寞的勤奮。小編相信,每天都在勤奮練習(xí),即使是一點(diǎn)點(diǎn)的進(jìn)步,大家一定可以成為人人稱贊的“牛人”。
Lu Lu 風(fēng)格:思路清晰免費(fèi)聽(tīng)
Linda Xue 風(fēng)格:認(rèn)真嚴(yán)謹(jǐn)免費(fèi)聽(tīng)
River風(fēng)格:融會(huì)貫通免費(fèi)聽(tīng)
Alex Zhang風(fēng)格:幽默和諧免費(fèi)聽(tīng)
Evelyn Gao風(fēng)格:條理清晰免費(fèi)聽(tīng)
William Cao風(fēng)格:經(jīng)驗(yàn)豐富免費(fèi)聽(tīng)
Chris Hou風(fēng)格:嚴(yán)謹(jǐn)幽默免費(fèi)聽(tīng)
Ivy Cao風(fēng)格:簡(jiǎn)潔易懂免費(fèi)聽(tīng)
Henry Yu風(fēng)格:重點(diǎn)突出免費(fèi)聽(tīng)
CFA報(bào)考指南
CFA考試大綱
CFA歷年
CFA學(xué)習(xí)計(jì)劃
CFA思維導(dǎo)圖
CFA備考建議
安卓版本:8.7.93 蘋(píng)果版本:8.7.93
開(kāi)發(fā)者:北京正保會(huì)計(jì)科技有限公司
應(yīng)用涉及權(quán)限:查看權(quán)限>
APP隱私政策:查看政策>
HD版本上線:點(diǎn)擊下載>
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
Copyright © 2000 - www.electedteal.com All Rights Reserved. 北京正保會(huì)計(jì)科技有限公司 版權(quán)所有
京B2-20200959 京ICP備20012371號(hào)-7 出版物經(jīng)營(yíng)許可證 京公網(wǎng)安備 11010802044457號(hào)
套餐D大額券
¥
去使用 主站蜘蛛池模板: 欧美高清视频一区 | 亚洲优女在线 | 久久精品在线视频 | 欧美日韩精品一区 | 五月天婷婷激情网 | 91精品国产综合久久久久久丝袜 | 亚洲精美视频 | 国产精品久久久久久久久久久杏吧 | 九一在线 | 四虎4545www国产精品 | 亚洲专区在线 | 99re久久| 精品久久久一区 | 日日操操 | 一级淫片免费 | 国产日韩视频在线 | 九九热视频在线观看 | 91精品国产色综合久久 | 久久国产精品亚洲 | 国产一区二三区 | 福利亚洲 | 亚洲一区二区免费视频 | 国产精品久久久久久久久久久免费看 | 精品久久久久久久久久久久 | 麻豆视频免费看 | 51精产品一区一区三区 | 在线观看欧美激情 | 久久av资源网 | 成人av日韩 | 久久99精品久久久久久按摩秒播 | 99免费观看视频 | 久久99精品国产一区二区三区 | 日韩综合一区 | 天堂√中文最新版在线 | 91精品一区二区三区久久久久久 | 日韩视频精品在线 | 成年人在线观看 | 国产综合欧美 | 精品成人| 国产一区二区三区在线视频观看 | 日韩不卡在线观看 |