道德部分……早上不记得了,下午的较简单, Knowledge of the law, misrepresentation, loyalty, prudence and care, fair dealing, performance presentation, disclosure of conflicts, referral fees, priority of transactions……靠……发现几乎每个都考了,GIPS似乎上下午都只出现了一题,最多两题…… 反正……道德部分……我只能这样了……
Quantitative, 资金现值啥的没啥好说的……HPR BDY EAY MMY之间的转换(360天), CV, sharpe ratio, corr=cov/(sd(a)*sd(b)), Var, Standar error, technical analysis中一些基本概念(这个跟没说一样,但实在不记得考了啥了)……
Economic, structural unemployment, wage rates的影响, supply of labor, keynesian, price elasticity of demand的公式,short run & long run下的供求关系, 寡头垄断, Marginal revenue, cost, AC, AVC等(不记得了……,这部分考的不难)。
Financial reporting, revenue recognition - completed contract/installment sale/cost recovery, FCF, common size 在分析中的阶段…cash conversion cycle, Du Point, ROE, defensive interval, operating profit......各种Ratio间的转换, LIFO-FIFO对inventory和COCS的影响,diluted EPS,Accelerated Depreciation, Impairment, Held-for-trading security,