【每日一练】CFA 一级（2015年）

Question：

Information about the coupon rates on the various long-term fixed-rate debt issues of a company can  most likely be found in the: 
A. non-current liabilities section of the balance sheet. 
B. Management Discussion & Analysis (MD&A). 
C. notes to the financial statements. 

Answer = C 
Information about the coupon rates on the various long-term fixed-rate debt issues can usually be  found in the notes to the financial statements. The MD&A is more likely to discuss interest rate trends  and/or current financing costs but not specific information on individual debt issues. 

CFA Level I 
"Non-Current (Long-Term) Liabilities," Elizabeth A. Gordon and Elaine Henry 
Sections 2.6 

更多精彩：

工作后适合考CFA吗？在职如何备战CFA考试？

我在等成绩的时候，CFA协会都在做什么？