CFA一級(jí)倫理道德考試題是很容易出錯(cuò)的，一不小心你就可能陷入CFA考試題的圈套里去了！不知道正在備考CFA一級(jí)考試的你是不是對(duì)著道題也是這樣的呢？看看這道題你是不是能正確的做出來呢？
Ed Ingus, CFA, visits the headquarters and main plant of Bullitt Company and observes that?
inventories of unsold goods appear unusually large. From the CFO, he learns that a recent?increase in returned items may result in earnings for the current quarter that are below?analysts’estimates.Based on his visit, Ingus changes his recommendation on Bullitt to?“Sell.” Has Ingus violated the Standard concerning material nonpublic information?
A Yes.
B No, because the information he used is not material.
C No, because his actions are consistent with the mosaic theory.
CFA一級(jí)道德中更多的是需要考生背誦這一單元的知識(shí)點(diǎn)，也要學(xué)著理解其中的含義，不然很容易在考試題上犯糊涂的，那2021年CFA考試你真正的理解了CFA知識(shí)了嗎？
那關(guān)于上面這道CFA道德考試題的答案解析是怎樣的呢？小編給你說說這個(gè)題你就知道了！
答案【A】The statement from the CFO about the current quarter’s earnings is material nonpublic
information. Ingus violated Standard II(A) Material Nonpublic Information?by acting or causing others to act on it.
mosaic theory是針對(duì) public/non public and non material information的？ 這個(gè)是material的 所以是A
關(guān)于CFA考試題就解析就說到這里，這里也有核心詞匯需要考生記憶的，那是什么呢？小編給你說說你就知道了！
Inventory：存貨
是指一企業(yè)所持有的可銷售給顧客的現(xiàn)貨數(shù)量。同merchandise inventory。
