更多"An analyst does research about the "的相关试题:
[单项选择]An analyst does research about fixed income products. A increase in expected yield volatility mo.st likely results in a price decrease of a(n)（）
A. Callable bond.
B. Putable bond.
C. Option-free bond.
[单项选择]An analyst does research about the income statement of a manufacturing company. Which of the following is least likely deducted from gross profit to calculate operating income for the manufacturing company（）
A. Interest expense.
B. Depreciation expense.
C. Research and development cost.
[单项选择]An analyst does research about income statement and gathers the following information about a company:
·Revenue during this year is $250000
·Cost of goods sold is $150000
·Selling, general, and administrative expense is $25000
·Depreciation expense is $15000
·Interest expense is 5000
The company's operating profit is closest to:（）
A. $55000
B. $60000
C. $75000
[单项选择]An analyst does research about difference between Generally Accepted Accounting Principles (U. S. GAAP) and Intemational Financial Reporting Standards (IFRS). The indirect method of presenting cash flow from operation is NOT allowed under（）
A. IFRS ortly.
B. U. S. GAAP only.
C. Neither IFRS nor U. S. GAAP.
[单项选择]An analyst does research about monopolistic competition. Which of the following statements is most accurate Long-run economic profit under monopolistic competition is zero because:（）
A. entry into and exit from the market are possible with fairly low costs.
B. each firm produces a differentiated product.
C. two or more firms have the incentive to collude.
[单项选择]An analyst does research about comprehensive income and gathers the following information about a company:
·Net income is $1500000
·Unrealized losses on derivative contract accounted for as a hedge is $500000
·Unrealized gains on security classified as a trading security is $250000
·Losses on foreign currency translation is $600000（）
A. According to U. S. GAAP, the company's comprehensive income is closest to: $150000
B. $400000
C. $750000
[单项选择]An analyst does research about defensive internal ratio and gathers the following information about a company (in millions):
· Current ratio is 2.5
·Quick ratio is 2
·Cash ratio is 1.5
·Average daily expenditures is $20
·Current liabilities is $100
The company's defensive interval ratio is closest to:（）
A. 7.5
B. 10.0
C. 12.5
[单项选择]An analyst does research about dividend distribution. All else being equal, the payment of a cash dividend most likely results in a decrease in the company's:
A. retained eamings.
B. debt-equity ratio.
C. debt-assets ratio.
[单项选择]An analyst does research about business combinations and deferred taxes. If a business combination results in the acquirer recording a deferred tax asset for the tax losses of the acquiree. the offsetting credit is most likely to:
A. equity.
B. liability.
C. goodwill.
[单项选择]An analyst does research about portfolio diversification. Which of the following statement is least accurate Portfolio diversification:（）
A. decreases the diversification ratio.
B. decreases the standards deviation of returns.
C. eliminates downside risk.
[单项选择]An analyst does research about Treasury Inflation Protected Securities (TIPS). A TIPS is least likely subject to:（）
A. liquidity risk.
B. credit risk.
C. interest rate risk.
[单项选择]An analyst does research about collateralized mortgage obligation (CMO). Which of the following statements is least accurate with respect to motivation for creating a collateralized mortgage obligation（）
A. A collateralized mortgage obligation appeals to a wider audience and decrease overall borrowing costs.
B. A collateralized mortgage obligation creates securities with various maturity ranges.
C. A collateralized mortgage obligation redistributes the prepayment risk pro rata among investors.
[单项选择]An analyst does research about revenue recognition andgathers the following information about a construction contract with outcome that can be reliably measured:
·Estimated total revenues to be collected is $250000
·Estimated total costs to be incurred is $175000
·Cash collected during year 1 is $100000
·Costs incurred during year l is $ 80 000（）
A. Assuming the project will be completed after 4 years, the revenue from the contract recognized for year 1 is closest to $0
B. $142857
C. $114285
[单项选择]An analyst does research about characteristics of market structures. Barriers to entry of monopolistic competition are:（）
A. low.
B. moderate.
C. high.
[单项选择]An analyst does research about corporate govemance. The interests of a company's share owners are least likely to be served if that company's executive management compensation program:（）
A. Encourages long-term growth instead of short-term increases in share value.
B. Includes downward reprising of strike prices for previously granted stock options.
C. Includes an element based on share-price performance relative to that company's competitors and peers.
[单项选择]An analyst does research about relationship between duration and actual price. An option-free bond having the duration of 8, if yields decrease by 100 basis point, the actual price of the bond will:（）
A. increase by more than 8%.
B. increase by less than 8%.
C. decrease by more than 8%.
[单项选择]An analyst does research about standard deviation and gathers the following information about two scenarios:
| Scenario | Probability | Expected rate of return |
| A | 0.40 | -5% |
| B | 0.60 | 10% |
The expected standard deviation is closest to:（）
A. 5.29%
B. 7.35%
C. 8.57%
[单项选择]An analyst does research about portfolio management. Which of the following statements is Least accurate when an investor diversifies a portfolio（）
A. Systematic risk is eliminated.
B. The variance of the portfolio declines.
C. The portfolio will have a higher correlation with the market portfolio.
