Assume U, S, GAAP (generally accepted accounting principles)applies unless otherwise noted. After selling $20,000 of accounts receivable with full recourse, a company's balance sheet is as follows; None of the receivables has been collected After adjusting relevant account for the effects of the  off-balance-sheet financing. The company’s total debt-to-equity ratios is closest to:   A 1.20   B 1.25   C 1.75   D 2.00   【答案】 C   The appropriate adjustment is to increase both accounts receivable and current liabilities by the  amount of the receivables sold that have not yet been collected. Total debt-to-equity ratio;  $140,000/80,000=1.75.    CFA特许金融分析师1-3级【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  CFA特许金融分析师1级【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【特惠班】                                                      双语教学，助力提升金融专业英语水平                   查看折扣    更多精彩：  CFA书籍丨CFA考试之后，这7本书值得一读  零基础、跨专业CFA一级10A心得，一千个考友就有一千种备考方式  CFA、CPA、FRM、ACCA 各自的优劣势及持证人从业一级方向

What are the mean and standard deviation of a standard normal distribution   【答案】 B The standard normal distribution(unit normal distribution) has a mean of zero and a standard deviation of one.    CFA特许金融分析师1-3级【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  CFA特许金融分析师1级【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【特惠班】                                                      双语教学，助力提升金融专业英语水平                   查看折扣    更多精彩：  CFA书籍丨CFA考试之后，这7本书值得一读  零基础、跨专业CFA一级10A心得，一千个考友就有一千种备考方式  CFA、CPA、FRM、ACCA 各自的优劣势及持证人从业一级方向

A CFA Institute member resides in Country A, where securities laws are more strict than CFA Institute Standards of Professional Conduct, and does all of his business in Country B, where securities laws are less strict than CFA Institute Standards. The laws of Country a state that  professional conduct is governed by the laws of the locality in which business is conducted.  According to the Standards of Practice Handbook, the member has a duty to adhere to:   A. the laws of country A   B. the laws of Country B   C. a basic standard of competence and diligence   D. CFA Institute Standards of professional conduct   【答案】 D When the applicable law states that the law of the locality where the business is conducted governs and that law is less strict than the Code and Standards the member must adhere to the Code and Standards.    CFA特许金融分析师1-3级【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  CFA特许金融分析师1级【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【特惠班】                                                      双语教学，助力提升金融专业英语水平                    查看折扣    更多精彩：  CFA书籍丨CFA考试之后，这7本书值得一读  零基础、跨专业CFA一级10A心得，一千个考友就有一千种备考方式  CFA、CPA、FRM、ACCA 各自的优劣势及持证人从业一级方向

Assume U, S, GAAP (generally accepted accounting principles) applies unless otherwise noted  An analyst gathered the following information about a ccompany whose fiscal year ends on 31  December;   ·Net income for the year was $10.5 million   ·Preferred stock dividends of $2 million were paid for the year.   ·Common stock dividends of $3.5 million were paid for the year.   ·20 million shares of common stock were outstanding on 1 January 2002.   ·The company issued 6 million new shares of common stock on 1 April 2002.   ·The capital structure does not include any potentially dilutive convertible securities, options  warrants, or other contingent securities.   The company' s basic earnings per share for 2002 was closest to;   A $035   B $0.37   C $0.43   D $046  【答案】 A Basic earnings per share is equal to income available to common stockholders divided by the  weighted average number of common shares outstanding:  ($10,500,000-$2,000,000)/24,500,000 shares=$0.35   CFA特许金融分析师1-3级【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  CFA特许金融分析师1级【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【特惠班】                                                      双语教学，助力提升金融专业英语水平                   查看折扣    更多精彩：  CFA书籍丨CFA考试之后，这7本书值得一读  零基础、跨专业CFA一级10A心得，一千个考友就有一千种备考方式  CFA、CPA、FRM、ACCA 各自的优劣势及持证人从业一级方向

One day before submitting his resignation of employment, Tony Spain, CFA, contacted his two largest clients to tell them of his intention to join a new firm. Spain was careful not to ask the clients to join him with his new employer, but told the clients he would be giving his resignation and starting his new position the following day. According to the Standards of practice Handbook, Spain; A. had a fiduciary duty to advise his clients of his impending departure. B. breached his duty of loyalty to his employer by telling the clients of his impending departure C. breached his duty of loyalty to the clients by failing to advise the clients of his departure sooner so the clients could assess the effect on their portfolios. D had a duty to disclose his impending departure to all clients because the change is a matter that could be expected to impair his ability to provide investment advice or take investment action.   【答案】 B Departing employees have a duty to act in the best interest of their employer until their resignations become effective. Spain was not acting in the best interest of his employer by telling clients of his impending departure.    CFA特许金融分析师1-3级【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  CFA特许金融分析师1级【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【特惠班】                                                      双语教学，助力提升金融专业英语水平                    查看折扣    更多精彩： CFA书籍丨CFA考试之后，这7本书值得一读 零基础、跨专业CFA一级10A心得，一千个考友就有一千种备考方式 CFA、CPA、FRM、ACCA 各自的优劣势及持证人从业一级方向  

A portfolio of non-dividend-paying common stocks earned a geometric mean return of 5 percent  between 1 January 1996 and 31 December 2002. The arithmetic mean return for the same period  was 6 percent. If the market value of the portfolio at the beginning of 1996 was $100,000, the  market value of the portfolio at the end of 2002 was closest to:   A.$135,000   B.$140,710   C.$142,000   D.$150363 【答案】 B There are seven annual periods between 1 January 1996 and 31 December 2002  CFA特许金融分析师1-3级【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  CFA特许金融分析师1级【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【特惠班】                                                      双语教学，助力提升金融专业英语水平                   查看折扣    更多精彩：  CFA书籍丨CFA考试之后，这7本书值得一读  零基础、跨专业CFA一级10A心得，一千个考友就有一千种备考方式  CFA、CPA、FRM、ACCA 各自的优劣势及持证人从业一级方向

Melanie Warren, CFA, manages the Beckman Company,'s pension fund, which substantially  outperformed its benchmark last year. John Beckman is extremely pleased with the fund's performance and offered Warren and three of her friends an all-expenses-paid trip to the world Cup with accommodations at a nearby five-star resort. Prior to her trip, Warren described the details of  the entire trip to her supervisor in writing. She subsequently completed the trip. According to the  Standards of Practice Handbook, has Warren violated any CFA Institute Standards of Professional  Conduct?   A. No   B. Yes, because she cannot accept gifts valued at over US$100 from clients   C. Yes, because accepting the gift will compromise her independence and objectivity   D. Yes, because she is not allowed to enter into additional compensation arrangements   【答案】 A Warren informed her supervisor in writing of the gift as required by the Standards.    CFA特许金融分析师1-3级【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  CFA特许金融分析师1级【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【特惠班】                                                      双语教学，助力提升金融专业英语水平                    查看折扣    更多精彩：  CFA书籍丨CFA考试之后，这7本书值得一读  零基础、跨专业CFA一级10A心得，一千个考友就有一千种备考方式  CFA、CPA、FRM、ACCA 各自的优劣势及持证人从业一级方向

Jenkins Investment Advisors has been in existence since 1 January 1993, and has maintained composites. since the inception of the firm. Jenkins has not been compliant with the Global. Investment Performance Standards(GIPS), but wants to achieve compliance as of January 2006. For each of the firms composite presentations, the minimum number of GlPS-compliant years that Jenkins must present is closest to: A 1 B5 C10 D13   【答案】 B A firm must initially show GIPS-compliant history for a minimum of five years, or since inception if the firm has been in existence for less than five years.    CFA特许金融分析师1-3级【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  CFA特许金融分析师1级【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【特惠班】                                                      双语教学，助力提升金融专业英语水平                    查看折扣    更多精彩： CFA书籍丨CFA考试之后，这7本书值得一读 零基础、跨专业CFA一级10A心得，一千个考友就有一千种备考方式 CFA、CPA、FRM、ACCA 各自的优劣势及持证人从业一级方向

日语二级考试报名复习攻略”，希望能够对大家的日语解题技巧就能突飞猛进的。当然，如果每天学习时间很充裕的同学另当别论。或者还可以考虑报12月的更高一级别的考试。 　　N1能够理解各种场面的日语【读】能够阅读有关各类话题的报纸社论、评论等逻辑性稍强、抽象度高的文章，理解文章的构成及内容。能够阅读有关各类话题的深层次内容的读物，理解上下文及具体的表达意图。【听】能够听懂各种场合一般语速的连贯会话、新闻及讲座内容，详细理解上下文含义、出场人物的关系及内容的逻辑构成等，掌握大意。 　　N2能够理解日常生活中的日语，和一定程度上理解各种场面的日语，【读】能够阅读和理解有关各类话题的报纸及杂志报导、解说、简单的评论等论点清晰的文章的内容。能够阅读有关一般话题的读物，理解上下文及表达意图。【听】除了日常生活中的日语外，能够听懂接近一般语速的各种场面的连贯会话及新闻，理解上下文含义、出场人物的关系，掌握大意。 　　N3能够在一定程度上理解日常生活中的日语，【读】能够阅读和理解日常话题中表达具体内容的文章。能够通过报纸的标题了解文章的大致内容。在日常生活中，对于难度稍高的文章，通过解释或改变表达方式能够理解其大意。【听】能够大致听懂接近一般语速的有关日

日语等级考试是由日本国际交流基金会和日本国际教育支援协会举办的国际范围的等级考试别的多。因此每年的日语等级考试，考n2级的人基本上都是最多的，n3级和n1级的人数接近，n5，n4级最少。 　　三、考试分数 　　日语能力考试满分是180分，N1及格分100以上;N2-N5及格分90以上。 　　并且考试中分为三个小项：语言知识，阅读理解，听力理解。每项各为60分，每小部分的及格分数线为19分。一是要达到总及格分，二是要每个部分都及格，想拿到证书的话就必须要同时满足才可以。如果总分达到100分，但是其中三个小部分中有没达到19分及格线的，或者各小部分分数过了19分，但是总分数还没达到100分的话，都是算不合格。 　　以上就是沪江小编今天想要分享给大家的“日语等级”的相关内容，希望能够对大家有所帮助，如果大家想要更好的学习日语知识，欢迎报名沪江网。