发布时间:2020-05-01 09:14编辑:融跃教育CFA
根据CFA历年真题和CFA考试经验,综合三个CFA考点,帮助大家清晰的了解CFA一级考试,那今天我们就来说说CFA一级考试中的经济学中货币问题中的流动性陷阱等问题。
关于同流动性陷阱相关的经济情况判断问题、Sunk cost是否要计入到CF中的问题和material events and uncertainties记录到哪里的问题。
1、关于同流动性陷阱相关的经济情况判断问题
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.
经济条件的流动性陷阱与通货紧缩的现象有关。
2、关于Sunk cost是否要计入到CF中的问题
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.
沉没成本是指已经发生。你不能改变一个沉没成本。今天的决定,另一方面,应该基于当前和未来的现金流,而不应受之前,或沉没成本。
3、关于material events and uncertainties记录到哪里的问题
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.
该MD&A还必须提供有关通货膨胀的影响,价格变化,或其他重大事项和不确定性可能导致未来经营业绩和财务状况产生重大从目前公布的财务信息分离的信息。
(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一级知识解释了一下,相信你对此也有简单的认识,想要通过2020年的考试,还是需要做大量的考试题,现在融跃CFA题库上线,更多的考试题等你来做,还有免费的真题等你来取!
上一篇:【CFA一级备考】taxable income和pretax income的差异?
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