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Test your basic knowledge |
CFA Level2 Vocab
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Study First
Subjects
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certifications
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cfa
Instructions:
Answer 50 questions in 15 minutes.
If you are not ready to take this test, you can
study here
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Match each statement with the correct term.
Don't refresh. All questions and answers are randomly picked and ordered every time you load a test.
This is a study tool. The 3 wrong answers for each question are randomly chosen from answers to other questions. So, you might find at times the answers obvious, but you will see it re-enforces your understanding as you take the test each time.
1. A bar chart of data that have been grouped into a frequency distribution.
Cross-product netting
Capped swap
Histogram
Float factor
2. A function with non-negative values such that probability can be described by areas under the curve graphing the function.
Proportionate consolidation
Probability density function
Long-term contract
Net profit margin (profit margin or return on sales)
3. A solvency ratio calculated as total debt divided by total shareholders' equity.
Continuously compounded return
Nonstationarity
Net operating profit less adjusted taxes - or NOPLAT
Debt-to-equity ratio
4. The hypothesis to be tested.
Null hypothesis
Active specific risk or asset selection risk
Enterprise risk management
Accounts payable
5. The condition in futures markets in which futures prices are higher than expected spot prices.
Normal contango
Optimal capital structure
Interest rate parity
Equity risk premium
6. An option that allows the holder to buy (if a call) or sell (if a put) an underlying cur-rency at a fixed exercise rate - expressed as an exchange rate.
Currency option
Creditor nation
Discrete random variable
Initial public offering (IPO)
7. A variation of VAR that reflects the risk of a company's cash flow instead of its market value.
Statistical factor models
Securities Act of 1933
ackwardation
Cash flow at risk (CFAR)
8. A type of finance lease - from a lessor perspective - where the present value of the lease payments (lease receivable) exceeds the carrying value of the leased asset. The revenues earned by the lessor are operating (the profit on the sale) and financ
Venturers
Mesokurtic
Sales-type lease
Money-weighted rate of return
9. The process of selecting - evaluat-ing - and interpreting financial data in order to formulate an assessment of a company's present and future financial condition and performance.
Financial analysis
Commodity option
Build-up method
Deliveryoption
10. Profits lost from not having suffi-cient inventory on hand to satisfy demand.
Defensive interval ratio
Autoregressive (AR) model
Time value or speculative value
Stock-out losses
11. With reference to statisti. cal inference - the subdivision dealing with estimating the value of a population parameter.
Credit-linked notes
Earnings per share
Linear interpolation
Estimation
12. The amount of funds originally invested in a project or instrument; the face value to be paid at maturity.
Principal
Debt covenants
Securities Act of 1933
Active risk
13. An acceler-ated depreciation method that involves depreciat-ing the asset at double the straight-line rate. This rate is multiplied by the book value of the asset at the beginning of the period (a declining balance) to calculate depreciation expense.
Double declining balance depreciation
Gross profit (gross margin)
Method based on forecasted fundamentals
Portfolio possibilities curve
14. A measure of th e yield on the undel~ ing bond of a futures contract implied by pricing it as though the underlying will be delivered at the futures expiration.
Benchmark
Company share-related factors
Add-on interest
Implied yield
15. A method of revenue recogni-tion in which the company does not recognize any revenue until the contract is completed; used par-ticularly in long-term construction contracts.
Breakeven point
Unexpected earnings (also earnings surprise)
Absolute frequency
Completed contract
16. A limit move in the futures market in which the price at which a transaction would be made is at or above the upper limit.
European-style option or
Friendly transaction
Liruit up
Analysis of variance (ANOVA)
17. The after-tax net operating profits as a percent of total assets or capital.
Growth phase
Reorganization
Return on invested capital (ROIC)
Book value of equity (or book value)
18. A poison pill takeover defense that dilutes an acquirer's ownership in a target by giv-ing other existing target company shareholders the right to buy additional target company shares at a discount.
One-sided hypothesis test (or one-tailed hypothesis test)
Enterprise value (EV)
Flip-in pill
Financial transaction
19. The U.S. interest rate minus the foreign interest rate.
U.S. interest rate differential
Parameter instability
Expiration date
Credit risk or default risk
20. A merger involving companies at different positions of the same production chain; for example - a supplier or a distributor.
FIFO method
Vertical merger
Law of one price
Price to cash flow
21. P/E calculated on the basis of a forecast of EPS; a stock's current price divided by next year's expected earnings.
Operating cycle
Empirical probability
Forward P/E (also leading P/E or prospective P/E)
Sensitivity analysis
22. An active investment strategy whereby the timing of cash outflows is not matched with investment maturities.
Equilibrium
Mismatching strategy
Risk budgeting
Leading dividend yield
23. A measure of the co-movement (linearassociation) between two random variables.
Autocorrelation
Income
Differential expectations
Covariance
24. A correlation that misleadingly points towards associations between variables.
Spurious correlation
Comparative advantage
Company fundamental factors
Private sector surplus or deficit
25. A transaction whereby the target company management team converts the target to a privately held company by using heavy borrowing to finance the purchase of the target company's outstanding shares.
Leveraged buyout (LBO)
Sample standard deviation
Tangible assets
Purchasing power parity
26. The probability of an event not conditioned on another event.
Expiration date
Arrears swap
Efficient portfolio
Unconditional probability (or marginal probability)
27. A valuation ratio calculated as price per share divided by sales per share.
Price to sales
Strangle
Notes payable
Out-of-sample test
28. The period benefited~y the employee's service - usually th e period between the grant date and the vesting date.
Service period
Orderly liquidation value
Sinking fund factor
Modified duration
29. A long-term pattern of movement in a partic-ular direction.
Liquidation value
Credit-linked notes
Trend
Private sector surplus or deficit
30. Public-company com-parables for the company being valued.
Valuation ratios
Efficient frontier
Guideline public companies
Contra account
31. The purchase of some portion of one company by another; the purchase may be for assets - a definable segment of another entity - orthe purchase of an entire company.
Acquisition
Capitalization rate
Straddle
Unearned fees
32. A regression assumption violation that occurs when two or more independent vari-ables (or combinations of independent variables) are highly but not perfectly correlated with each other.
Intangible assets
Share repurchase
Multicollinearity
Implied yield
33. Amounts that a business owes to its vendors for goods and services that were pur-chased from them but which have not yet been paid.
U.S. official reserves
Total probability rule
Grouping by function
Accounts payable
34. Rules for portfolio selection that focus on the risk that portfolio value will fall below some minimum acceptable level over some time horizon.
Safety-first Rules
Unexpected earnings (also earnings surprise)
Cash flow additivity principle
Safety stock
35. Debt and equity secu-rities not classified as either held-to-maturity or held-for-trading securities. The investor is willing to sell but not actively planning to sell. In general - available-for-sale securities are reported at fair value on the bala
Covariance stationary
Available-for-sale investments
Orthogonal
Fixed asset turnover
36. Aka Liquidity discount.
Money market
Debt incurrence test
Illiquidity discount
Mesokurtic
37. A solvency ratio calculated as total debt divided by total assets.
Debt-to-assets ratio
Exhaustive
Debtor nation
Arrears swap
38. A strategy used to replicate an index. It is also used to take a given amount of cash and turn it into an equity position while maintaining the liquidity provided by the cash.
Equitizing cash
Accounts receivable turnover
Notes payable
Random number generator
39. The autocorrelation of the error term.
Error autocorrelation
Balance of payments accounts
Ope ating profit margin (operating margin)
Direct f'mancing lease
40. The property of having a constantvariance; refers to an error term that is constantacross observations.
Income
Homoskedasticity
Asian call option
Quantile (or fractile)
41. The estimated gross amount of money that could be realized from the liquidation sale of an asset or assets - given a rea-sonable amount of time to find a purchaser or purchasers.
Orderly liquidation value
Stated rate (nominal rate or coupon rate)
Acquisition
Heteroskedasticity-consistent standard errors
42. A strategic corporate goal repre-senting the long-term proportion of earnings that the company intends to distribute to shareholders as dividends.
Target payout ratio
Currency option
Normalized earnings
Independent and identically distributed (l
43. Aka also enterprise risk management.
Centralization permits economies of scale and allows a company to use some of its risks to offset other risks.
Credit risk or default risk
Underlying earnings (or persistent earnings - continu-ing earnings - or core earnings)
Random number
44. A set of observations on a variable's out-comes in different time periods.
Ex-dividend
Special purpose entity (special purpose vehicle or variable interest entity)
Income statement (statement of operations or profit and loss statement)
Time series
45. The sum of the observations divided by the number of observations.
Rate of return
Arithmetic mean
Direct write-off method
Strip
46. The preference some investors have for shares that exhibit certain characteristics.
Multi-step format
Company fundamental factors
Clientele effect
Zero-cost collar
47. The rate of return that must be met fora project to be accepted.
Performance appraisal
Operating profit (operating income)
Transaction exposure
Hurdle rate
48. Time thought of as advancing in extremely small increments.
Theta
Antidilutive
Continuous time
Declaration date
49. A measurement scale that sorts data into categories that are ordered (ranked) with respect to some characteristic.
Asset-based valuation
Convenience yield
Ordinal scale
Write-down
50. CMT A hypothetical U.S. Treasury note with a constant maturity. A CMT exists for various years in the range of 2 to
Identifiable intangible
Constant maturity treasury or
Cost of capital
P Value