华金教育 | 2023-07-17 | 618
正在备考CFA一级考试的同学,需要掌握一些答题技巧,从而增加考试通过的概率,具体如下:
答题技巧
1、熟悉(考试指定型号的)计算器操作。确保自己可以熟练使用的功能是达到官方教材中学习成果说明(learning outcome statements)要求所需的。
2、除另有说明外,关于财务报表分析(financial reporting and analysis)的考题是基于国际财务报告准则(IFRS)。如考题是基于美国通用会计准则(US GAAP),则会在题目中说明。
3、所有题目都作答。答错不扣分。
4、考试当日的着装不设具体要求,建议穿着舒适得体(如有需要,方便增减的衣物),最好选择轻便无声的鞋。
考试题型
CFA一级考试题型均为选择题,每个题目包含一个问题、题目陈述和/或表格以及三个选项(A、B、C)。题目的两种基本形式如下,所有问题分值相同,答错不扣分。
(1)句子填空题,有三个选项(见例题1)
(2)问答题,有三个选项(见例题2)
例题1:句子填空题
An analyst suspects that a company’s US GAAP financial statements may require adjustments because the company uses take-or-pay contracts.The most likely effect of the appropriate adjustments would be to increase the company’s:
A.return on assets.
B.debt-to-equity ratio.
C.interest coverage ratio.
例题2:问答题
An analyst suspects that a company’s US GAAP financial statements may require adjustments because the company uses take-or-pay contracts.Which of the following is most likely to increase as a result of the appropriate adjustments being made to the company’s financial statements?
A.Return on assets
B.Debt-to-equity ratio
C.Interest coverage ratio