2022年CFA一级考试共180题，分为单选题，即便考试题量减少，考试时长变短了，考生想要在考试中熟练的掌握，在备考中也是要不断的练习的，那你准备好每年练习CFA考试题了吗？

1、One advantage of exchange traded funds relative to open-end mutual funds is:【单选题】

A.they trade throughout the day.

B.they offer greater diversification.

C.they have smaller bid-ask spreads.

正确答案:A

A is correct. Exchange traded funds trade throughout the trading day at market prices that are updated continuously, rather than only trading once a day at closing market prices, as do the traditional open-end mutual funds.


2、An analyst does research about the treasury stock method and gathers the followinginformation about a company for 2011:

● Net income is $1 360 000

● Dividends paid on stocks is $80 000

● Average number of shares outstanding is 400 000

● Number of options outstanding is 15 000

● Average price of common stocks during the year is $25

● Exercise price of option is $15

There are no other potentially diluted securities outstanding.The company's dilutedearnings per share in 2011 using the treasury stock method under U.S.GAAP is closest to :【单选题】

A.$3.28

B.$3.33

C.$3.35

正确答案:C

答案解析:先用库藏股法算出期权稀释的股份数量：[（stock price - option exercise price）/ stock price] × N = [（$25 - $15）/$25] × 15 000 =6 000。

然后，计算diluted EPS = $1 360 000/（400 000 + 6 000） = $3.35。

CFA知识掌握不是一蹴而就的，需要考生不断的积累，在备考CFA考试中遇到什么问题可以在线咨询，CFA知识学习需要的是坚持，如果你需要CFA课程和资料可以添加老师。