更多"An analyst does research about the "的相关试题:
[单项选择]An analyst does research about revenue recognition policy. In order to analyze a company's financial statements, and particularly to compare one company's financial statements with those of another company, which of the following is least likely helpful to understand any differences in their revenue recognition policies（）
A. Calculate the monetary effect of differences between particular companies' revenue recognition policies and estimates.
B. Characterize the relative conservatism of a company's policies.
C. Qualitatively assess how differences in policies might affect financial ratio.
[单项选择]An analyst does research about relationship between credit spreads and economic well being. In general, credit spreads on corporate bonds tend to:（）
A. tighten during both economic expansions and economic contractions.
B. widen during economic expansions and tighten during economic contractions.
C. tighten during economic expansions and widen during economic contractions.
[单项选择]An analyst does research about calculating reinvestment income to achieve desired yield. An 8 percent coupon bond with seven years to maturity makes semiannual interest payment and has a maturity value of $1000. The bond is currently selling at $1112.96 to provide a 6 percent yield. The amount of reinvestment income required to generate this yield is closest to:（）
A. $110.48
B. $123.45
C. $226.44
[单项选择]An analyst does research about difference between Generally Accepted Accounting Principles (U. S. GAAP) and Intemational Financial Reporting Standards (IFRS). The indirect method of presenting cash flow from operation is NOT allowed under（）
A. IFRS ortly.
B. U. S. GAAP only.
C. Neither IFRS nor U. S. GAAP.
[单项选择]An analyst does research about shareholders voting. With respect to shareholders voting for a candidate for the board of directors, which of the following is most likely to allow shareholders to direct their total voting rights to specific candidates（）
A. Statutory voting.
B. Cumulative voting.
C. Proxy voting.
[单项选择]An analyst does research about hypothesis testing and conducts a significance test to determine if the relationship between two variables is real or the result of chance. His null hypothesis is that the population correlation coefficient is equal to zero and his alternative hypothesis is that the population correlation coefficient is different from zero. He develops the following information:
| Value of the test statistic | 1.7081 |
| Critical value at the 0.05 significance level | 1.96 |
| Critical value at the 0.01 significance level | 2.58 |
The analyst conducts a:（）
A. one-tailed test and can reject his null hypothesis.
B. two-tailed test and can reject his null hypothesis.
C. two-tailed test and can not reject his null hypothesis.
[单项选择]An analyst does research about continuously compounded retum and gathers the following information about a security:
| Year | Return |
| 1 | 11% |
| 2 | -13% |
| 3 | 16% |
|
The security continuously compounded return over the three-year holding period is closest to:（）
A. 12.0%
B. 14.0%
C. 15.0%
[单项选择]An analyst does research about inventory accounting methods. Under U. S. GAAP, which of the following inventory accounting methods results in the highest ending inventory when prices are rising and quantities are stable（）
A. Weighted average cost.
B. Last-in fist-out (LIFO).
C. First-in first-out (FIFO).
[单项选择]An analyst does research about comprehensive income and gathers the following information about a company:
·Net income is $1500000
·Unrealized losses on derivative contract accounted for as a hedge is $500000
·Unrealized gains on security classified as a trading security is $250000
·Losses on foreign currency translation is $600000（）
A. According to U. S. GAAP, the company's comprehensive income is closest to: $150000
B. $400000
C. $750000
[单项选择]An analyst does research about common probability distributions. Compared to a normal distribution, a return distribution with negative excess kurtosis most likely has :（）
A. more extreme outcomes.
B. less observations clustered around the mean.
C. a longer tail on the left side than on the right side.
[单项选择]An analyst does research about efficient frontier curve. As an investor continues to assume more risk and moves upward on the efficient frontier, the slope of the efficient frontier curve:
A. increase and incremental return per unit of risk decrease.
B. decrease and incremental return per unit of risk increases.
C. decrease and incremental return per unit of risk decrease.
[单项选择]An analyst does research about alternative investments. With respect to alternative investments, a long time horizon and intense investor participation are most likely to be required for successful investing in both :
A. hedge funds and exchange traded funds.
B. venture capital and distressed securities.
C. commodities and commodity derivatives.
[单项选择]An analyst does research about dividend distribution. All else being equal, the payment of a cash dividend most likely results in a decrease in the company's:
A. retained eamings.
B. debt-equity ratio.
C. debt-assets ratio.
[单项选择]An analyst does research about accounting standards. Which of the following is NOT a goal of the International Accounting Standards Board
A. Promoting the use of global accounting standards.
B. Accounting for the needs of developed markets and big firms when implementing global accounting standards.
C. Develop global accounting standards requiring transparency, comparability, and high quality in financial statements.
[单项选择]An analyst does research about financing liabilities. A company with no prior debt outstanding has issued a fixed-coupon bond with a coupon rate more than the market rate at issuance. The coupon payment is:
