2026特许金融分析师CFA夺分真题及答案.docVIP

2026特许金融分析师CFA夺分真题及答案

一、单项选择题

1.Theprimarygoaloffinancialmanagementisto:

A.Maximizethecompanysprofits

B.Maximizethecompanysmarketvalue

C.Minimizethecompanysexpenses

D.Increasethecompanysdebt

答案：B

2.Whichofthefollowingisacurrentasset?

A.Property,plant,andequipment

B.Intangibleassets

C.Accountsreceivable

D.Long-terminvestments

答案：C

3.Theprocessofevaluatingandmanagingtherisksassociatedwithfinancialtransactionsisknownas:

A.Hedging

B.Diversification

C.Leverage

D.Arbitrage

答案：A

4.Acompanysweightedaveragecostofcapital(WACC)isus