1. FSA问题:
题目:cullen company created QSPE to securitize acounts receivable in accordance with GAAP. cullen receives cash when the receivables are transferred to the QSPE. If the current accounting treatment for QSPE is eliminated, what adjustment, if any, should be most appropriate?
A. Reverse the transfer and treat the proceeds received as equity.
B. Reverse the transfer and treat the proceeds received as debt.
C. No adjustment would be necessary.
请问这道题应该选择哪个选项?为什么?这是网上测试题,但提供的答案风马牛不相及,希望知道确切的答案,因为对VIE、QSPE的问题始终还不是太理解。
2. Quantitative问题:
题目太长,我简要概述一下:如果一个回归式的DW检验结果值大于critical DW值中的较大者,则是否代表该回归式"serial correlation is not significant and the stand errors are likely to be underestimated"? 前半句结论好理解,后半句便不怎么理解了。
但其实这也是网上测试题,题目提供的答案是“significant serial correlation is present and the standard errors are likely to be underestimated.” 我觉得答案错了。因为H0是NO positive serial correlation,既然DW值大于critical DW中较大者,代表can't reject H0,也就是说NO positive serial correlation,所以答案应该不对。
3. ethics问题:
CFA charter持有人是否可以使用有CFA LOGO的letterhead或business card? 公司呢?
这也是一道测试题,提供的答案是candidates may not use the logo,但后面的解释里却又说个人可以,公司不可以,所以搞的我很迷茫。
2. Quantitative问题:
题目太长,我简要概述一下:如果一个回归式的DW检验结果值大于critical DW值中的较大者,则是否代表该回归式"serial correlation is not significant and the stand errors are likely to be underestimated"? 前半句结论好理解,后半句便不怎么理解了。
但其实这也是网上测试题,题目提供的答案是“significant serial correlation is present and the standard errors are likely to be underestimated.” 我觉得答案错了。因为H0是NO positive serial correlation,既然DW值大于critical DW中较大者,代表can't reject H0,也就是说NO positive serial correlation,所以答案应该不对。
同意你的观点,因为即使DO NOT REJECT H0,表示没有出现正序列相关,那么标准差也没有偏小,因此没被低估。作者: giorgio10 时间: 2013-8-19 12:08
顶一下这道数量题,同觉得答案错了,这是mock 38的第11题,所以这道题没有答案对么?作者: former 时间: 2013-8-19 12:09