原创力文档- 0
- 0
- 约7.12千字
- 约 8页
- 2026-03-18 发布于北京
- 举报
2025年CFA二级真题备考宝典
一、单项选择题(总共10题，每题2分)
1.根据GIPS，firmsmustpresentperformanceforatleastwhichofthefollowingperiodstoclaimcompliance?A.1yearB.3yearsC.5years
2.UnderIFRS16,thediscountrateforalessee’sleaseliabilityismostlikelythe:A.Lessee’sincrementalborrowingrateB.Lessor’simplicitrateifknownC.Primerate
3.Freecashflowtothefirm(FCFF)iscalculatedas:A.Netincome+non-cashcharges+interest(1-taxrate)-fixedcapitalexpenditures-workingcapitalinvestmentsB.Netincome+non-cashcharges-fixedcapitalexpenditures-workingcapital
文档评论（0）