Question： sample of 240 managed portfolios has a mean annual return of 0.11 and a standard deviation of returns of 0.23. The standard error of the sample mean is closest to: A. 0.00096.  B. 0.00710.  C. 0.01485.  Answer = C  For a sample, the standard error of the mean is where s is the sample standard deviation and n is the sample size), which here is: 0.23/√240 = 0.01485. CFA Level I  "Sampling and Estimation," Richard A. DeFusco, Dennis W. McLeavey, Jerald E. Pinto, and David E.  Runkle  Section 3.1      CFA特许金融分析师1-3级【沪江金程联合开发】 19年12月-22年6月考季的考生，助力通过金融第一考 查看折扣 CFA1级1912考季【沪江金程联合开发】 权威名师倾情打造，助力通过金融第一考 查看折扣 金融英语【沪江金程联合开发】 为零基础学员提供学习指导 查看折扣 更多精彩： CFA和FRM的区别 这可能是目前zui快通过CFA、FRM双证的捷径了  

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. Which of the following will be treated as a subsidiary of Poulgo Co as at 31 December 20X7? (1) The acquisition of 60% of Zakron Co’s equity share capital on 1 March 20X7. Zakron Co’s activities are significantly different from the rest of the Poulgo group of companies (2) The offer to acquire 70% of Unto Co’s equity share capital on 1 November 20X7. The negotiations were finally signed off during January 20X8 (3) The acquisition of 45% of Speeth Co’s equity share capital on 31 December 20X7. Poulgo Co is able to appoint three of the ten members of Speeth Co’s board A 1 only B 2 and 3 C 3 only D 1 and 2 Answer： A ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA会员权利 & 义务知多少 学ACCA能收获哪些实用专业技能？  

Question： A two-tailed t-test of the hypothesis that the population mean differs from zero has a p-value of  0.0275. Using a significance level of 5%, the most appropriate conclusion is:  A. to accept the null hypothesis.  B. to reject the null hypothesis.  C. that the chosen significance level is too high.    Answer = B  The p-value is the smallest level of significance at which the null hypothesis can be rejected. In this  case, the given p-value (0.0275) is less than the given level of significance (0.05); therefore, the null  hypothesis is rejected.  CFA Level I  "Hypothesis Testing," Richard A. DeFusco, Dennis W. McLeavey, Jerald E. Pinto, and David E. Runkle  Section 2      CFA特许金融分析师1-3级【沪江金程联合开发】 19年12月-22年6月考季的考生，助力通过金融第一考 查看折扣 CFA1级1912考季【沪江金程联合开发】 权威名师倾情打造，助力通过金融第一考 查看折扣 金融英语【沪江金程联合开发】 为零基础学员提供学习指导 查看折扣 更多精彩： CFA和FRM的区别 这可能是目前zui快通过CFA、FRM双证的捷径了  

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. On 1 January 20X6, Gardenbugs Co received a $30,000 government grant relating to equipment which cost $90,000 and had a useful life of six years. The grant was netted off against the cost of the equipment. On 1 January 20X7, when the equipment had a carrying amount of $50,000, its use was changed so that it was no longer being used in accordance with the grant. This meant that the grant needed to be repaid in full but by 31 December 20X7, this had not yet been done. Which journal entry is required to reflect the correct accounting treatment of the government grant and the equipment in the financial statements of Gardenbugs Co for the year ended 31 December 20X7? A Dr Property, plant and equipment         $10,000    Dr Depreciation expense                        $20,000    Cr Liability                                                           $30,000  B Dr Property, plant and equipment         $15,000    Dr Depreciation expense                        $15,000    Cr Liability                                                           $30,000 C Dr Property, plant and equipment         $10,000    Dr Depreciation expense                        $15,000    Dr Retained earnings                                $5,000    Cr Liability                                                           $30,000 D Dr Property, plant and equipment         $20,000     Dr Depreciation expense                        $10,000     Cr Liability                                                          $30,000 Answer：  A The repayment of the grant must be treated as a change in accounting estimate. The carrying amount of the asset must be increased as the netting off method has been used. The resulting extra depreciation must be charged immediately to profit or loss.                                  Original                       As if no grant             Adjustment  Cost                        90,000                          90,000 Grant                     (30,000)                               –––––––                                60,000 Depreciation         (10,000) [1 yr]              (30,000) [2 yr]              Dr Depn exp 20,000                               –––––––                        ––––––– Carrying amount    50,000 [1/1/X7]           60,000 [31/12/X7]      Dr PPE 10,000                                                                                                       Cr Liability 30,000 ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过2 marks. On 1 January 20关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 学ACCA能收获哪些实用专业技能？  

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. The following two issues relate to Spiko Co’s mining activities: Issue 1: Spiko Co began operating a new mine in January 20X3 under a five-year government licence which required Spiko Co to landscape the area after mining ceased at an estimated cost of $100,000. Issue 2: During 20X4, Spiko Co’s mining activities caused environmental pollution on an adjoining piece of government land. There is no legislation which requires Spiko Co to rectify this damage, however, Spiko Co does have a published environmental policy which includes assurances that it will do so. The estimated cost of the rectification is $1,000,000.  In accordance with IAS 37 Provisions, Contingent Liabilities and Contingent Assets, which of the following statements is correct in respect of Spiko Co’s financial statements for the year ended 31 December 20X4? A A provision is required for the cost of both issues 1 and 2 B Both issues 1 and 2 require disclosure only C A provision is required for the cost of issue 1 but issue 2 requires disclosure only D Issue 1 requires disclosure only and issue 2 should be ignored Answer： A ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过2关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA这张证书价值究竟有多大？写给对ACCA仍不了解的童鞋们 ACCA会员权利 & 义务知多少  

目的题海战术中解脱出来，注重于训练中做错的练习订正及在学习中存在的缺漏的补习。初三的学习时间是很紧张的，如何在有限的时间内提高学习的效率，与好钢要用在刀刃上一样，将自己存在的问题解决，是提高数学学习的有效途径。很多同学不习惯认真地去面对自己的错误，其实认真的解决一个数学问题，比做几道重复的题目要有用得多。 　　以上就是沪江小编与大家分享的关于初三数学复习的有效方法的内容，希望大家能够将这些复习方法充分应用到自己的数学学习之中，提升自己数学复习的效果，帮助自己取得理想的数学学习成绩。

Question： In setting the confidence interval for the population mean of a normal or approximately normal distribution, and given that the sample size is small, Student's t-distribution is the most appropriate approach when the variance is:  A. unknown.  B. large.  C. known.  Answer = A  When the sample size is small (and the population is normally or approximately normally distributed), the Student's t-distribution is preferred if the variance is unknown.  CFA Level I  "Sampling and Estimation," Richard A. DeFusco, Dennis W. McLeavey, Jerald E. Pinto, and David E.  Runkle  Section 4.2      CFA特许金融分析师1-3级【沪江金程联合开发】 19年12月-22年6月考季的考生，助力通过金融第一考 查看折扣 CFA1级1912考季【沪江金程联合开发】 权威名师倾情打造，助力通过金融第一考 查看折扣 金融英语【沪江金程联合开发】 为零基础学员提供学习指导 查看折扣 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？

Question： The following information is available for a portfolio:  The return on the portfolio is closest to:  A. 10.0%.  B. 8.2%.  C. 10.8%.  Answer = C  The portfolio return is the weighted mean return and is calculated as follows:  CFA Level I  “Statistical Concepts and Market Returns,” Richard A. DeFusco, Dennis W. McLeavey, Jerald E.  Pinto, and David E. Runkle  Section 5.4.1     CFA特许金融分析师1-3级【沪江金程联合开发】 19年12月-22年6月考季的考生，助力通过金融第一考 查看折扣 CFA1级1912考季【沪江金程联合开发】 权威名师倾情打造，助力通过金融第一考 查看折扣 金融英语【沪江金程联合开发】 为零基础学员提供学习指导 查看折扣 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？

单项选择题   根据合同法律制度的规定,当事人在合同中对履行方式没有约定或约定不明确,不能达成补充协议,且无法按照合同有关条款或者交易习惯确定的,应按照法律规定的方式履行该方式是()   A.有利于实现合同目的的方式   B.有利于债权人的方式  C.有利于债务人的方式   D.有利于总体经济效益的方式   【答案】A   【解析】履行方式不明确的,按照有利于实现合同目的的方式履行。    2019年中级会计考试【全程班】 “基础+强化”助你通过中级职称考试！ 查看折扣 2019中级会计考试【签约班】 考不过免费重读，助你通过中级会计考试！ 查看折扣 2020年初级会计职称签约班【上财SIBFI名师】 上财SIBFI名师辅导，助您通关！（适合20-21年考季的零基础考生） 查看折扣 更多精彩： 中级会计职称报考科目搭配指南 中级会计考试禁止携带计算器！那碰到复杂计算题该如何处理呢？  

Level I  "Probability Concepts," Richard A. DeFusco, Dennis W. McLeavey, Jerald E. Pinto, and David E.  Runkle  Section 2      CFA特许金融分析师1-3级【沪江金程联合开发】 19年12月-22年6月考季的考生，助力通过金融第一考 查看折扣 CFA1级1912考季【沪江金程联合开发】 权威名师倾情打造，助力通过金融第一考 查看折扣 金融英语【沪江金程联合开发】 为零基础学员提供学习指导 查看折扣 更多精彩： CPA证书和CFA证书哪个比较难考？哪个比较实用？ CFA和FRM的区别