2022年CFA一級(jí)考試共180題，分為單選題，即便考試題量減少，考試時(shí)長變短了，考生想要在考試中熟練的掌握，在備考中也是要不斷的練習(xí)的，那你準(zhǔn)備好每年練習(xí)CFA考試題了嗎？

1、One advantage of exchange traded funds relative to open-end mutual funds is:【單選題】

A.they trade throughout the day.

B.they offer greater diversification.

C.they have smaller bid-ask spreads.

正確答案:A

A is correct. Exchange traded funds trade throughout the trading day at market prices that are updated continuously, rather than only trading once a day at closing market prices, as do the traditional open-end mutual funds.


2、An analyst does research about the treasury stock method and gathers the followinginformation about a company for 2011:

● Net income is $1 360 000

● Dividends paid on stocks is $80 000

● Average number of shares outstanding is 400 000

● Number of options outstanding is 15 000

● Average price of common stocks during the year is $25

● Exercise price of option is $15

There are no other potentially diluted securities outstanding.The company's dilutedearnings per share in 2011 using the treasury stock method under U.S.GAAP is closest to :【單選題】

A.$3.28

B.$3.33

C.$3.35

正確答案:C

答案解析:先用庫藏股法算出期權(quán)稀釋的股份數(shù)量：[（stock price - option exercise price）/ stock price] × N = [（$25 - $15）/$25] × 15 000 =6 000。

然后，計(jì)算diluted EPS = $1 360 000/（400 000 + 6 000） = $3.35。

CFA知識(shí)掌握不是一蹴而就的，需要考生不斷的積累，在備考CFA考試中遇到什么問題可以在線咨詢，CFA知識(shí)學(xué)習(xí)需要的是堅(jiān)持，如果你需要CFA課程和資料可以添加老師。