【每日一练】CFA 一级（2015年）

Question：

A company is purchasing a customer list that it expects will provide economic benefits for the next 5 
years. The company chooses to use an accelerated amortization method. The choice will most likely
result in: 
A. the highest amortization expense in the first year. 
B. the highest amortization expense in the fifth year. 
C. an equal amortization expense in all 5 years. 

Answer = A 
With accelerated amortization, first year amortization expense should be the highest.

CFA Level I 
"Long-lived Assets," Elaine Henry and Elizabeth A. Gordon 
Sections 3.1, 3.2 

更多精彩：

这可能是目前zui快通过CFA、FRM双证的捷径了

通过CFA一级需要花费多长时间？