發布時間:2021-04-21 09:07編輯:融躍教育CFA
CFA一級倫理道德考試題是很容易出錯的,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一級考試的你是不是對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一級道德中更多的是需要考生背誦這一單元的知識點,也要學著理解其中的含義,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知識了嗎?這不!這邊有CFA課程,有需要的可以在線咨詢我們的老師哦!
那關于上面這道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.
CFA備考怎么能少了CFA備考資料呢?小編為各位考生準備了CFA備考資料,有需要可以點擊下方鏈接獲取!
戳:各科必背定義+歷年真題中文解析+學習備考資料(PDF版)
mosaic theory是針對 public/non public and non material information的? 這個是material的 所以是A
關于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
是指一企業所持有的可銷售給顧客的現貨數量。同merchandise inventory。
所以,你是不是正在備考CFA在線咨詢哦!幫助你在備考中更好的學習CFA知識!
精品文章推薦
打開微信掃一掃
添加CFA授課講師
課程咨詢熱線
400-963-0708
微信掃一掃
還沒有找到合適的CFA課程?趕快聯系學管老師,讓老師馬上聯系您! 試聽CFA培訓課程 ,高通過省時省心!