文档介绍：CFA考试〈〈CFA一级》历年真题精选33（附详解）1、PrudenceCharmaine,aCFAcharterholder,wasrecentlyaccusedinwritingofcheatingonaprofessionalaccosandrewardsofownershiphavebeentransferred,whichisnormally(butnotalways)、Ifthedegreeoffinancialleverage(DFL),theoperatingbreakevenpointcomparedtothebreakevenpoint,ismostlikely:【单选题】lower.
higher.
：C答案解析：“MeasuresofLeverage,"PamelaPetersonDrake,CFA,RajAggarwal,CFA,CynthiaHarrington,CFA,andAdamKobor,CFAWhenDFL(=operatingincome+netincome)=,operatingincome=netincome,:(fixedcosts+fixedcostofdebt)+,thecompany'sbreakevenpointbecomes:fixedcosts+contributionmargin,whichisthesameastheoperatingbreakevenpoint.
5、?A(n):【单选题】reductionintaxratesextensioninthetaxlosscarry-forwardperioddecreaseininterestrates正确答案:B答案解析:,,,thedeferredassetaccountwillbeincreased(andthevaluationallowancedecreased).A