發布時間:2020-05-01 09:14編輯:融躍教育CFA
根據CFA歷年真題和CFA考試經驗,綜合三個CFA考點,幫助大家清晰的了解CFA一級考試,那今天我們就來說說CFA一級考試中的經濟學中貨幣問題中的流動性陷阱等問題。
關于同流動性陷阱相關的經濟情況判斷問題、Sunk cost是否要計入到CF中的問題和material events and uncertainties記錄到哪里的問題。
1、關于同流動性陷阱相關的經濟情況判斷問題
The economic conditions for a liquidity trap are associated with the phenomenon of
A. Hyperflation
B. Deflation
C. Stagflation
Solution: B
The economic conditions for a liquidity trap are associated with the phenomenon of deflation.
經濟條件的流動性陷阱與通貨緊縮的現象有關。
2、關于Sunk cost是否要計入到CF中的問題
A sunk cost is one that has already been incurred. You cannot change a sunk cost. Today's decisions, on the other hand, should be based on current and future cash flows and should not be affected by prior, or sunk costs.
沉沒成本是指已經發生。你不能改變一個沉沒成本。今天的決定,另一方面,應該基于當前和未來的現金流,而不應受之前,或沉沒成本。
3、關于material events and uncertainties記錄到哪里的問題
The MD&A must also provide information about the effects of inflation, changing prices, or other material events and uncertainties that may cause the future operating results and financial condition to materially depart from the current reported financial information.
該MD&A還必須提供有關通貨膨脹的影響,價格變化,或其他重大事項和不確定性可能導致未來經營業績和財務狀況產生重大從目前公布的財務信息分離的信息。
(A sunk cost is one that has already been incurred. You cannot change a sunk cost. Today's decisions, on the other hand, should be based on current and future cash flows and should not be affected by prior, or sunk costs.)
所以,中英文的CFA一級知識解釋了一下,相信你對此也有簡單的認識,想要通過2020年的考試,還是需要做大量的考試題,現在融躍CFA題庫上線,更多的考試題等你來做,還有免費的真題等你來取!
上一篇:【CFA一級備考】taxable income和pretax income的差異?
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