備考CFA考試是需要考生掌握知識(shí)題的，在CFA備考中做題和掌握知識(shí)是每天都要做的，那在備考CFA考試中需要做題來(lái)檢驗(yàn)考試知識(shí)點(diǎn)的掌握情況，那今天跟著融小躍一起看看CFA考試題！

1、 The nominal (quoted) annual interest rate on an automobiIe 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:

【單選題】

A. weekly.

B. monthly.

C. quarterly.

正確答案：B

點(diǎn)撥：：“The Time Value of Money, " Richard A. DeFusco. CFA. Dennis W. Mc Leavey, CFA,Jerald E. Pinto, CFA. and David E. Runkle, CFA2013 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:It eratively substitute the possible frequency of compounding until the EAR is 10. 47%, Thus, the correct answer is monthIy 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?【單選題】

A. NeutraIity

B. Timeli ness

C. Going concern

正確答案：B

點(diǎn)撥：：“Financial Reporting Standards, " Thomas R. Robinson. CFA. Jan Hendrik van Greuning. CFA, Karen 0 ' Connor Rubsam. CFA. R. Elaine Henry, CFA. and Michael A. Broihahn,

CFA Timeliness is a constraint in the IFRS Framework. NeutraIity is a factor that contributes to reliability and going concern is an assumption of the Framework.

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