掃碼下載APP
及時接收最新考試資訊及
備考信息
學習是一個不斷積累的過程,每天學習一點,每天進步一點!為了幫助大家更高效地備考2021年CFA考試,正保會計網校每日為大家上新CFA習題供大家練習。讓網校與您一起高效備考2021年CFA考試,夢想成真!
Questions 1:
Accounting standards and reporting requirements that produce meaningful and timely financial disclosures are most critical for achieving which of the following efficiencies associated with a well-functioning financial system?
A、 Allocational
B、 Informational
C、 Operational
Questions 2:
Which of the following statements is most accurate?
A 、Putable common shares provide benefits to both the issuing company and investors.
B 、Convertible preference shares are more volatile and riskier than the underlying common shares.
C、Investors owning a small number of common shares would prefer statutory voting to cumulative voting.
B is correct. Accounting standards and reporting requirements that allow meaningful and timely financial disclosures reduce the costs of obtaining fundamental information and thereby allow analysts to form more accurate estimates of fundamental values. They support informationally efficient markets.
A is incorrect. Allocational efficiency refers to making resources available where they are most valuable.
C is incorrect. Operational efficiency relates to the costs of arranging trades, which can be reduced via organized exchanges, brokerages, securitization, clearing houses, and so forth.
A is correct. The put option feature facilitates raising capital because the shares are more appealing to investors. As such, it provides a benefit to the issuing company. It also helps investors limit their potential losses because they can sell the shares back to the issuing company if the market price falls below the pre-specified put price. Therefore, putable common shares are beneficial to both the issuing company and the investors.
B is incorrect. Convertible preference shares are less volatile and less risky than the underlying common shares because the dividend payments are known and more stable.
C is incorrect. Investors owning a small number of common shares would prefer cumulative voting, not statutory voting. Cumulative voting allows the investor to cast all votes in favor of a single candidate thereby increasing the chance of having her preferred candidate elected.
成功=時間+方法,自制力是這個等式的保障。世上無天才,高手都是來自刻苦的練習。而人們經常只看到“牛人”閃耀的成績,其成績背后無比寂寞的勤奮。小編相信,每天都在勤奮練習,即使是一點點的進步,大家一定可以成為人人稱贊的“牛人”。
Copyright © 2000 - m.electedteal.com All Rights Reserved. 北京正保會計科技有限公司 版權所有
京B2-20200959 京ICP備20012371號-7 出版物經營許可證 京公網安備 11010802044457號
套餐D大額券
¥
去使用 主站蜘蛛池模板: 成人伊人网 | 久久免费国产精品1 | 欧美一区二区三区 | 欧美一区二区精品久久久 | 插插插插综合 | 精品免费国产一区二区三区四区 | 久久中文字幕一区二区 | 欧美日韩中文字幕 | 欧美日韩中文在线 | 国产欧美一区二区三区在线看 | 国产精品卡一卡二 | 国产噜噜噜噜噜久久久久久久久 | 毛片特黄| 久久国产精品久久久久久 | 性视频在线 | 在线视频 亚洲 | 欧美大jb | 中文字幕不卡一区 | 日韩午夜视频在线观看 | 国产视频二区三区 | 久国产精品韩国三级视频 | 日韩日日日 | 亚洲精品乱码久久久久久 | 久久精品欧美一区二区三区不卡 | 亚洲福利视频在线 | 国产精品区二区三区日本 | 日韩在线精品视频 | 国产三级在线播放 | 久久久成人av | 亚洲区一区二区 | 亚洲国产精品第一区二区 | 欧美精品一区二区久久 | 欧美综合精品 | 亚洲免费黄色 | 亚洲欧美视频在线观看 | 日韩中文视频 | 91精品国产乱码久久久久久久久 | 久久精品国产一区二区 | 91看片淫黄大片91桃色 | 91精品久久久久久久久青青 | 国产视频在线一区二区 |