CFA练习你的CFA考试题做了多少?计算题和概念题是不是都能做对?如果需要做题跟着小编看看这些考试题吧!看看是不是做对了呢?跟着小编一起看看吧! 【1】If the company operated at full capacity during the year, the total capitalized inventory cost is closest to:【单选题】 A.$800,000. B.$825,000. C.$855,000. 正确答案:B Distinguish between costs included in inventories and costs recognized as expenses in the period in which they are incurred.
The total capitalized costs include fixed production costs, the direct conversion costs of material and labor, storage costs required as part of production but not abnormal waste costs. $500,000 + 300,000 + 25,000 = $825,000
【2】Duration is most accurate as a measure of interest rate risk for a bond portfolio when the slope of the yield curve:【单选题】 A.increases. B.decreases. C.stays the same. 正确答案:C Describe yield-curve risk, and explain why duration does not account for yield-curve risk. C is correct because duration measures the change in the price of a portfolio of bonds if the yields for all maturities change by the same amount; that is, it assumes the slope of the yield curve stays the same.