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試験番号：CFA-Level-I 関連受験参考書試験科目：「CFA Institute CFA Level I Chartered Financial Analyst」
最近更新時間：2017-12-21
問題と解答：2200
NO.1 The following data pertains to the McGuire Company:
Net income: $15,000. 5,000 shares of common stock issued on January 1st. 10 percent stock dividend
issued on June 1st. 1000 shares of common stock were repurchased on July 1st. 1000 shares of 10
percent, par $100 preferred stock each convertible into 8 shares of common were outstanding the
whole year.
What is the company's basic earnings per share (EPS)?
A. 2.5
B. 1.0
C. 1.2
Answer: B
CFA-Level-I 番号
Explanation: Number of average shares:
1 /1: 5,500 shares issued (includes 10% stock dividend on 6/1) x 12 months = 66,000. 7/1: 1,000
shares
repurchased x 6 months = -6,000. 60,000 shares/12 months = 5,000 average shares. Preferred
dividends
= ($10)( $1000) = $10,000. Basic EPS = [$15,000(NI) - $10,000(preferred dividends)]/5,000 shares =
$ 5,000/5,000 shares = $1/share
NO.2 The British pound sterling has a bid price of $1.4419 and an ask price of $1.4428. What is the
bid-ask spread?
A. 0.62%
B. 0.09%
C. 0.062%
Answer: C
CFA-Level-I 講座
Explanation: The bid-ask spread is computed as follows: Percent spread = (Ask price - Bid price)/Ask
price X 100, or 1.4428 - .4419/1.4428 X 100 = 0.062%.
NO.3 Use of the percentage-of-completion method, versus the completed contract method results
in:
A. higher debt equity ratios and cash flows.
B. higher total income over the life of the contract.
C. higher profitability ratios in the early years of the contract.
Answer: C
CFA-Level-I 予約
Explanation: Percentage of completion results in the same cash flows and income over the life of the
contract. In the early years of the contract, the profit margins will be higher.
NO.4 Service cost recognized in an employer-sponsored defined benefit plan and included in the net
pension expense calculation represents the:
A. Increase in the projected benefit obligation resulting from the passage of time.
B. Actuarial present value of benefits attributed by the pension benefit formula to an employee
during a period.
C. Amortization of the discount on unrecognized prior service costs.
Answer: B
CFA-Level-I テキスト
Explanation: Per SFAS No. 87, service cost is defined as the actuarial present value of benefits
attributed
by the pension benefit formula to an employee during a period.
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