備考CFA中是不是跟著小編一起看看CFA一級考試題！

CFA知識學(xué)得再多，沒有掌握CFA知識還是不能通過CFA考試，CFA考試還是需要考生做題！在備考CFA中是不是跟著小編一起看看CFA一級考試題吧！

An analyst does research about cash conversion cycle and gathers the fbllowinginfbrmation about a

company:Analyzing the cash conx ersion cycle, the company's liquidity has most likely:【單選題】

A.decreased.

B.remained unchanged.

C. increased.

正確答案：B

點撥：：現(xiàn)金周轉(zhuǎn)期(cash conversion cycle )=應(yīng)收賬款回收天數(shù)(days of sales outstanding ) +存貨周轉(zhuǎn)天數(shù)(days of inventon- on hand )-應(yīng)付!天數(shù)(numberof days of payables )

An analyst does research about revenue recognition in special cases and gathersthe following information about a construction contract which will be completedin 5 years:Under percentage-of^completion method, revenue recognized in Year 2 is closest to:【單選題】

A.SO

B.SS 000 000

C.S12 000 000

正確答案:c

點撥：:S6 000 000/S12 000 000 x S24 000 000 = S12000 000。

不管你是報考CFA一級考試中的哪一科目的知識，在CFA考試中道德是很重要的，需要考生掌握，那你在備考中道德學(xué)習(xí)的如何？這邊有CFA道德學(xué)習(xí)哦！有需要可以看看！