cfa level 1 investopedia financial reporting

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Ngày tải lên: 18/10/2021, 20:12

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Ngày tải lên: 18/10/2021, 20:13

... life of the bond? Value in 1- Year Total Interest Expense A) 11 ,099,495 2,437,893 B) 10 ,18 1,495 2,437,893 C) 10 ,18 1,495 2,962 ,10 7 Question #17 of 14 3 Question ID: 414 637 For a given lease payment ... Income (year 3) = $14 ,384 − $7,606 = $6,778 Cumulative difference in income at end of year = 3($9. 314 ) − [2($5, 511 ) + $6,778] = $10 ,14 2 DTL value at new tax rate = 0. 31( $10 ,14 2) = $3 ,14 4 References ... financial reporting and double declining is used for tax purposes Calculate taxes payable for years and Year Year A) 3,300 4 ,10 0 B) 3,900 3,900 C) 600 -200 Question #13 of 14 3 Question ID: 414 606

Ngày tải lên: 18/10/2021, 19:38

... ✗ A) $32,800 $11 3,600 ✗ B) $16 ,000 $12 9,600 ✓ C) $32,800 $12 9,600 Explanation Liabilities plus equity are equal to $12 9,600 ( $16 ,000 accounts payable + $20,000 notes payable + $19 ,600 common ... Question ID: 413 9 91 Which of the following best describes financial reporting and financial statement analysis? ✗ A) The objective of financial analysis is to provide information about the financial ... wide latitude in assumptions Question #37 of 82 Question ID: 414 0 51 Under which framework for financial reporting systems are the financial statement elements related to performance defined as

Ngày tải lên: 18/10/2021, 19:38

... SS 09 Financial Reporting and Analysis: Financial Reporting Quality and Financial Statement Analysis Question #1 of 51 Question ID: 500867 An analyst has decided ... Alpha Omega $1, 650,000 $1, 452,000 69,400 79,300 Quick assets 216 ,700 211 ,300 Average fixed assets 300,000 323,000 Current liabilities 3 61, 000 404,400 Interest expense 44,000 58 ,10 0 Revenue Earnings ... Question #12 of 51 Question ID: 492 019 A spectrum for assessing financial reporting quality should consider: A) quality of financial reports only B) quality of earnings only C) both quality of financial

Ngày tải lên: 18/10/2021, 19:38

... correct treatment of flotation costs 11 .35.f 11 .36.a 11 .36.b 11 .36.c 11 .36.d 11 .36.e 11 .36.f 11 .36.g 11 .36.h 11 .36.i 11 .36.j 11 .36.k 11 .36.l describe expected relations ... evaluating the qualifications of board members 11 .39.a 11 .39.b 11 .39.c 11 .39.d 11 .39.e 11 .39.f 11 .39.g 11 .40.a 11 .40.b 11 .40.c 11 .40.d describe primary and secondary sources ... in primary markets 14 .50.f 14 .50.g 14 .50.h 14 .50.i 14 .50.j 14 .50.k 15 . 51. a 15 . 51. b 15 . 51. c 15 . 51. d 15 . 51. e 15 . 51. f 15 .52.a 15 .52.b 15 .52.c identify companies

Ngày tải lên: 06/06/2015, 16:02

... −5 / 47.5 = -0 .10 5 or -10 .5%. The percent change in price is = (1, 200 − 1, 000) / [ (1, 000 + 1, 200) / 2] = 200 / 1, 100 = 0 .18 18 or 18 .2% . The price elasticity of demand is -10 .5 / 18 .2 = - 0.58. ... elasticity of 1. 01 http://localhost:20 511 /online_program/test_engine/printable_answers.php 24/05/2 010 Printable Exams Page 13 of 44 B) luxury good with income elasticity of 1. 18 C) normal ... elasticity of 1. 18 % change in computers demanded = ( 0.57- 0.42) / 0.495 = 30.30% % change in income = ($53,000 - $ 41, 000) / $47,000 = 25.53% 30.30% / 25.53% = 1. 18 1. 18 > 1 so Tskitishvili

Ngày tải lên: 06/06/2015, 16:36

... Portfolios 2 010 8.4 10 .2 0.7 1, 834 2 ,12 5 18 ,222 10 0 2009 21. 1 21. 1 1. 1 1, 730 2 ,13 0 17 ,635 10 0 2008 –39.7 –39.8 1. 0 1, 6 31 2 ,14 1 19 ,246 10 0 2007 1. 4 6.2 1. 2 1, 532 2 ,12 7 14 , 819 10 0 2006 11 .4 10 .5 0.9 1, 428 ... 0.9 1, 428 2 ,11 6 12 ,362 10 0 2005 1. 0 4.3 0.8 68 1, 115 12 ,0 51 2004 6.8 4.9 1. 0 52 1, 110 13 , 419 2003 23.9 27.0 1. 1 46 990 10 , 612 2002 –24.4 ? ?19 .1 0.9 38 975 9,422 20 01 ? ?17 .7 ? ?12 .8 0.8 41 870 8,632 ... 17 5.0 38.5 64.2 2002 82.3 1. 0 17 5.0 78.8 52.5 2003 12 9.5 29.9 17 5.0 10 5.0 58.3 2004 14 3.5 42.3 17 5.0 12 0.8 41. 6 2005 15 7.5 97.0 17 5.0 11 9.0 37.8 2006 16 6.2 12 9.3 17 5.0 11 2.0 31. 1 2007 17 1.5 18 4.7

Ngày tải lên: 24/05/2016, 19:33

... into fifths into tenths Percentile (10 0) Statistical Concepts and Market Rerurns - CFA Mind Maps Level - 2 016 - Copyright by WAY TO FINANCE SUCCESS Ly =(n +1) x y /10 0 WAY TO FINANCE SUCCESS - Website: ... potential employees 2 .1 Standard I PROFESSIONALISM - CFA Mind Maps Level - 2 016 - Copyright by WAY TO FINANCE SUCCESS WAY TO FINANCE SUCCESS - Website: http://waytofinancesuccess.com a1 Why were the ... Conflict of interest Responsibilities as a CFA Institute member or CFA Candidate Code Of Ethics And Standards Of Professional Conduct - CFA Mind Maps Level - 2 016 - Copyright by WAY TO FINANCE SUCCESS

Ngày tải lên: 28/03/2018, 16:43

... = [ (1+ rt ,1) ì (1+ rt,2)ì (1+ rt,n)] -1 Annualized TWR (when investment is for more than one year) ^ = _ + D O1 + D` … + + D3 Pbc _1 • TWR (for the year) = rTWR = [ (1+ R1)× (1+ R2)×… (1+ R365)] -1 where ... the distribution | XXXX 10 Weighted Mean = ‰ Š = ∑„HZ „ ‰„ = (w1X1+ w2X2+….+ wnXn) where X1, X2… Xn = observed values and w1, w2… wn = corresponding weights, sum to 11 Geometric Mean = GM = c‹‰ ... observations 16 Mean Absolute Deviation = MAD = 17 Population Variance = σ2 = X ∑c Ž• |‘G ‘ | ∑Ž• ‘Ž – — ( Formula Sheet Volume 1: Quantitative Methods 18 Population Standard Deviation = √™ ` = š 19 Sample

Ngày tải lên: 28/03/2018, 16:44

... Growth 18 Undersranding Bwincss Cydcs 19 Monetary and Fiscal Policy page 12 4 page 15 5 page 17 7 , STUDY SESSION Reading ~signmenu uonom;t:f CFA Program Level I 2 014 Curriculum Volume (CFA Institute, ... ~signmenu uonom;t:f CFA Program Level I 2 014 Curriculum Volume (CFA Institute, 2 013 ) 13 Demand and Supply An:a.lysis:Introduction 14 Demand and Supply An:a.lysis:Consumer Demand 15 Demand and Supply ... moncy 17 8 Nash equilibrium 10 4 national income 12 8 nawn! monopoly 93 II natusa! rate of unemploymrnt 16 7 natural nosourcos 14 4 Neoclassical school 15 9 ner rxporu 12 7.208 New Classical school 16 0

Ngày tải lên: 28/03/2018, 16:50

... targeting 19 0 expansion 15 7 expansionary fiscal policy 13 8 expansionary monetary policy 13 7, 17 9, 19 1 expected inflation 16 9 expenditure approach 12 7 exports 210 export subsidies 217 , 218 external ... Herfindahl-Hirschman Index 11 6 human capital 14 5 hyperinflation 16 4 excess capacity 10 2 excess demand 15 excess reserves 18 1 excess supply exchange rate regimes 239 exchange rates 13 8, 13 9, 2 31 exchange rate ... production 9, 66 financial account 2 21 fiscal balance 31 fiscal multiplier 19 6 fiscal policy 17 9 ,19 3 fiscal policy tools 19 4 Fisher effect 18 4 Fisher index 16 7 foreign direct investment 211 foreign-owned

Ngày tải lên: 28/03/2018, 17:02

... effective annual rate is (1 + 0.06 / 4)4 = 1. 015 4 — = 6 .13 6% and a $1, 000 investment will return $1, 000 (1. 0 613 6) = $1, 0 61. 36 at the end of one year ©2 014 Kaplan, Inc Page 2 41 PRINTED BY: Stephanie ... properties 10 B Management fee is ? ?15 5 million x 0.02 = £3 .1 million Incentive fee is (? ?15 5 million - ? ?15 0 million) x 0.20 = ? ?1. 0 million Total fee is £3 .1 million 11 A + ? ?1. 0 million = £4 .1 million ... Analysis page 10 3 page 13 3 STUDY SESSION 17 Reading Assignments Derivatives and Alternative Investments, CFA Program Level I 2 015 Curriculum, Volume (CFA Institute, 2 014 ) page 16 5 57 Derivative

Ngày tải lên: 28/03/2018, 17:03

... Derivatives: SS 17 Alternative Investments: SS 18 Essential Exam Strategies Index * * » ©2 013 Kaplan, Inc 11 46 93 15 7 17 1 18 9 220 245 259 266 280 Page m % \ _> SCHWESERS SECRET SAUCEđ: 2 014 CFA LEVEL ... 4, 5, & Financial Reporting and Analysis: SS 7, 8, 9, & 10 Corporate Finance: SS 11 Portfolio Management: SS 12 Securities Markets and Equity Investments: SS 13 & 14 Fixed Income: SS 15 & 16 Derivatives: ... Li if w , V i i * $ _ÿ **ÿ 1 it 1m Schweser’s Secret Sauce for the CFA? ? Exam & ,i.6 i Level I \ KAPLAN W UNIVERSITY ( SCHOOL OF PROFESSIONAL AND CONTINUING EDUCATION LEVEL I SCHWESER’S SECRET

Ngày tải lên: 16/08/2018, 14:33

... finance 15 % B Financial reporting 60% C Analysis of financial performance and position 25% RevisionCards overview advanced financial reporting RevisionCards ADVANCED FINANCIAL REPORTING ... capital 15 % Groups I and II Financial instruments Sources of long term finance Foreign currency Advanced financial reporting 25% Analysis of financial performance and position 10 60% Financial reporting ... Unit The Business Centre Molly Millars Lane Wokingham Berkshire RG 41 2QZ ISBN 978 -1- 78 415 -948 -1 © Kaplan Financial Limited, 2 017 Printed and bound in Great Britain The text in this material and

Ngày tải lên: 09/01/2019, 14:39

... *Set value of the 1- year bond equal to present value of the cash flows with the 1- year spot rate divided by two as the only unknown *Solve for 1- year spot rate *Use 6-month and 1- year spot rates ... CFA Level Complete 1, 905 terms mccauley04 Try diagrams on Quizlet! See what you're learning in a whole new ... rates and equate the present value of the cash flows of the 1. 5-year bond to its price, with 1. 5-year bond as the only unknown *Solve for 1. 5-year bond Nominal Spread The difference between a bond's

Ngày tải lên: 14/06/2019, 16:03

... × $1 + $785 × $5) / (559 + 785) = ($559 + $3,925) / 1, 344 = $3.3363 Ending inventory = 496 × $3.3363 = $1, 654. 81 COGS = $559 + $3,925 − $1, 654. 81 = $2,829 .19 EBT = 12 ,720 − (2,829 .19 + 3 ,19 1) ... year 2004? ᅞ A) $15 ,923 ᅚ B) $16 ,643 ᅞ C) $15 ,203 Explanation Beginning Inventory + Purchases − Ending Inventory = COGS $19 ,924 + $15 ,923 − $19 ,204 = $16 ,643 Question #10 7 of 11 1 Question ID: 462033 ... January purchase = (50,000 × 12 ) + (2,000 × 10 ) = 620,000 COGS for December purchase = (10 ,000 × 13 ) + (42,000 × 12 ) = 634,000 Question #10 2 of 11 1 Question ID: 4 619 96 Jefferson Corp decided to

Ngày tải lên: 14/06/2019, 16:21

... outstanding)+(days on inventory on hand)-(number of days of payables) SOLVENCY RATIOS 11 4 11 5 11 6 11 7 11 8 11 9 Debt to equity ratio= (Total debt) (Total Shareholders Equity) Debt To Capital= (Total ... Extension: + 91 8588 816 146 HYDERABAD Kukatpally: + 91 7032227363 | Somajiguda: + 91 9908 414 4 41 INDORE Khajrana Road: + 91 9893052856 KOLKATA Kasba: + 91 7044596736 | Kankurgachi: + 91 94 310 0 910 8 Shakespeare ... holding period DDM, D1 D2 P2 + + ( (1+ ke) ) (1+ ke)2 ( (1+ ke)2) Value= Multi-stage dividend discount model: Dn D1/ D2 Pn + + + Value= (1+ ke) ) (1+ ke)2 ( (1+ ke)n ) ( (1+ ke)n) Pn= 16 9 (Dn +1) (Ke-gc) Free

Ngày tải lên: 14/06/2019, 16:57

... 99) D 10 0) B 10 1) D 10 2) C 10 3) A 10 4) B 10 5) C 10 6) A 10 7) D 10 8) D 10 9) D 11 0) B 11 1) A 11 2) B 11 3) A 11 4) C 11 5) C 11 6) D 11 7) D 11 8) C 11 9) C 12 0) A Answers 1) A Standard V(A), Prohibition ... Schweser Online Test # = 613 412 Correct Answers 1) A 2) D 3) A 4) A 5) B 6) C 7) A 8) D 9) A 10 ) A 11 ) B 12 ) C 13 ) B 14 ) A 15 ) D 16 ) D 17 ) C 18 ) A 19 ) C 20) D 21) A 22) B 23) C 24) A 25) ... 7. 11 0) B Covariance = (1/ n)(S (RX –ERX)(RY – ERY)) mean X = (7+9 +10 +10 )/4 = 9; mean Y = (5+8 +11 +8)/4 = 8 Cov = [(7-9)(5-8)+(9-9)(8-8)+ (10 -9) (11 -8)+ (10 -9)(8-8)] / 4 = 2.25 11 1) A Portfolio...

Ngày tải lên: 21/01/2014, 02:20

... Year 1 2 3 4 5 6 7 8 9 10 Return (%) 2.2 6.2 8.9 9.3 10 .5 11 .7 12 .3 14 .1 15 .3 18 .4 The geometric mean return (%) is closest to: A. 9.62. B. 10 .80. C. 10 .89. ... O’Connor Rubsam, CFA, R. Elaine Henry, CFA, and Michael A. Broihahn, CFA 2 010 Modular Level 1, Vol. 3, pp. 10 6 -10 8 Study Session 7- 31- d Describe the International Financial Reporting Standards ... supplied is 5 / 27.5 = 0 .18 1 818 . Average price is (20 + 15 ) / 2 = 17 .5 and the percentage change in price is 5 / 17 .5 = 0.285 714 . The elasticity of supply is 0 .18 1 818 / 0.285 714 = 0.636364. ...

Ngày tải lên: 21/01/2014, 03:20