SUBJECTS
|
BROWSE
|
CAREER CENTER
|
POPULAR
|
JOIN
|
LOGIN
Business Skills
|
Soft Skills
|
Basic Literacy
|
Certifications
About
|
Help
|
Privacy
|
Terms
|
Email
Search
Test your basic knowledge |
CFA Level2 Vocab
Start Test
Study First
Subjects
:
certifications
,
cfa
Instructions:
Answer 50 questions in 15 minutes.
If you are not ready to take this test, you can
study here
.
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 striNgent measure of liquidity th t ind'cates a company's ab'li ty to satisfY current liabilities with its most liquid assets - calcu-lated as (cash + short-tenn marketable invest-ments + receivables) divided by current liabilities.
Quartiles
Leverage
Statistically significant
Quick ratio - or acid test ratio
2. A principle stating that the pr:obability that A or B occurs (both occur) equals he probabili ty thab A occ rs - plus the probabir ty tha~ B occurs - minus the probabil-ity that both A and B occur.
Tracking portfolio
Trust receipt arrangement
Addition rule for probabilities
Population standard deviation
3. An investment decision rule that accepts projects or investments for which the IRR is greater than the opportunity cost of capital.
Nondeliverable forwards (NDFs)
Settlement date or payment date
Add-on interest
IRR rule
4. The duration without dividing by 1 plus the bond's yield to maturity. The term - named for one of the economists who first derived it - is used to distinguish the calculation from mod-ified duration. See also modified duration.
Macaulay duration
Unit root
Range
Outcome
5. A transaction between two affiliates - an investor company and an associate company such that the associate company records a profit on its income statement. An example is a sale of inven-tory by the associate to the investor company.
Factor
Unbilled revenue (accrued revenue)
Upstream
Active portfolio
6. The expected value of a stated event given that another event has occurred.
Conditional expected value
Liquidity discount
Split-off
Official settlements account
7. An estimation method based on the criterion of minimizing the sum of the squared residuals of a regression.
Measure of location
Ordinary least squares (OLS)
Nonstationarity
Alternative hypothesis
8. The evaluation of risk-adjusted performance; the evaluation of invest-ment skill.
Performance appraisal
Contingent consideration
London Interbank Offer Rate (LIBOR)
Pull on liquidity
9. An option strategy involving the purchase of two puts and one call.
Decentralized risk management
Accelerated methods of depreciation
Strip
Materiality
10. A transaction in which a position in the underlying is protected by buying a put and selling a call with the premium from the sale of the call offsetting the premium from the purchase of the put. It can also be used to protect a floating-rate borrowe
Weighted mean
Zero-cost collar
Ordinal scale
Trailirig dividend yield
11. With reference to investment selection processes - an approach that starts with macro selection (i.e. - identifying attractive geo-graphic segments andVor industry segments) and then addresses selection 0 the most attractive investments within those
Top-down analysis
Mean-variance analysis
Sample skewness
Debt incurrence test
12. Quantiles that divide a distribution into 10 equal parts.
Pairs trading
Ratio scales
Deciles
Agency costs of equity
13. An experiment that can produce one of two outcomes.
Bernoulli trial
Solvency
Nominal rate
Top-down investing
14. Agency costs that are incurred despite adequate monitoring and bonding of management.
Straight-line method
Bundling
Up transition probability
Residual loss
15. An estimate of the average number of days it takes deposited checks to clear; average daily float divided by average daily deposit.
Fixed costs
Float factor
Flip-in pill
Total asset turnover
16. 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
Dependent
Surprise
Time value decay
17. A ratio derived from the market; sales price divided by annual gross income equals CIM.
Independent projects
Estimation
Price-setting option
Gross income multiplier (GIM)
18. When a company has a single risk management group that monitors and controls all of the risk-taking activities of the organization.
Centralized risk management or companywide risk management
Ratio scales
Alternative hypothesis
Classified balance sheet
19. An Activity ratio calculated as total revenue divided by average net fixed assets.
Fixed asset turnover
Asset purchase
Interest rate option
Duration
20. The relationship between earnings - dividends - and book value in which end-ing book value is equal to the beginning book value plus earnings less dividends - apart from ownership transactions.
Sales risk
NTM P/E
Clean surplus relation
Sample excess kurtosis
21. Unex-pected earnings per share divided by the standard deviation of unexpected earnings per share over a specified prior time period.
Standardized unexpected earnings (SUE)
Equity risk premium
Single-payment loan
Total probability rule
22. The variance of active returns; active risk raised to the second power.
Conditional expected value
Active risk squared
Interest rate floor or floor
Target semivariance
23. Investigation and analysis in support of a recommendation; the failure to exercise due diligence may sometimes result in liability accord-ing to various securities laws.
Greenmail
Interest rate
Simple random sampling
Due diligence
24. The rate of return from a cash-and-carry transaction implied by the futures price relative to the spot price.
Implied repo rate
Empirical probability
Agency relationships
Periodic rate
25. A theory of economic growth based on the idea that real CDP per person grows because of the choices that people make in the pursuit of profit and that growth can persist indefinitely.
New growth theory
Systematic factors
Sensitivity analysis
Regression coefficients
26. Next twelve months P/E: current market price divided by an estimated next twelve months EPS.
Orderly liquidation value
One third rule
Market value of invested capital
NTM P/E
27. A procedure for determining the interest on a loan or bond in which the interest is deducted from the face value in advance.
Equity method
Discount interest
Deciles
Built-up method
28. The graphical representation of a model of asset price dynamics in which - at each period - the asset moves up wi t probability p or down with probability (I - p).
Binomial tree
Pooled estimate
Catalyst
Inverse floater
29. A spontaneous form of credit in which a purchaser of the goods or service is financing its purchase by delaying the date on which payment is made.
Trade credit
Noncurrent assets
Spreadsheet modeling
Pet projects
30. Costs that fluctuate with the level of production and sales.
Interest rate put
Activity ratios (asset utilization or operating efficiency ratios)
Variable costs
Random variable
31. The application of a set of criteria to reduce a set of potential investments to a smaller set having certain desired characteristics.
Lockbox system
Balance-sheet-based aggregate accruals
Exchange ratio
Screening
32. With reference to grouped data - the most frequently occurring interval.
Modal interval
Shark repellents
Backward integration
Holder-of-record date
33. The expected value (the probability-weighted average) of squared deviations from a random variable's expected value.
Capitalization rate
Sample selection bias
Pure-play method
Variance
34. An offset to revenue reflecting any cash refunds - credits on account - and discounts from sales prices given to cus-tomers who purchased defective or unsatisfactory items.
Financial transaction
Broker
Sales returns and allowances
Credit swap
35. A balance sheet organized so as to group together the various assets and liabilities into subcategories (e.g. - current and noncurrent) .
Annuity
Classified balance sheet
Population
Pure-play method
36. A theory of regulatory behavior that predicts that regulators will eventually be cap-tured by special interests of the industry being regulated.
Capture hypothesis
Perpetuity
Multivariate distribution
Warehouse receipt arrangement
37. Mean active return divided by active risk; or alpha divided by the standarddeviation of diversifiable risk.
Long-term liability
Materiality
Realizable value (settlement value)
Information ratio (IR)
38. Probabilities reflecting beliefs prior to the arrival of new information.
Pooling of interests accounting method
Prior probabilities
Economies of scale
Dead-hand provision
39. A forward contract calling for one party to make a fixed interest payment and the other to make an interest pay-ment at a rate to be determined at the contract expiration.
Forward rate agreement (FRA)
Her rmdahl-
Option price - option premium - or premium
After-tax cash flow (ATCF)
40. An industry's underlying eco-nomic and technical characteristics.
Economic profit
Expected value
Industry structure
Equity swap
41. Economic characteristics of a busi-ness such as profitability - financial strength - and risk.
Fixed costs
Dividend payout ratio
Fundamentals
Cumulative relative frequency
42. When assets trans-lated at the current exchange rate are greater in amount than liabilities translated at the current exchange rate. Assets exposed to translation gains or losses exceed the exposed liabilities.
Net asset balance sheet exposure
Estimator
Terminal price multiple
Commodity swap
43. A portfolio offering the highest expected return for a given level of risk as mea-sured by variance or standard deviation of return.
Liquidity risk
Cash conversion cycle (net operating cycle)
Long-term contract
Efficient portfolio
44. The minimum real wage rate needed to maintain life.
Subsistence real wage rate
Interest rate put
Price discovery
Income tax paid
45. A scheme of measuring differ-ences. The four types of measurement scales are nominal - ordinal - interval - and ratio.
Measurement scales
Dead-hand provision
Equity risk premium
Flotation cost
46. A financial statement that reconciles beginning-of-period and end-of-period balance sheet values of cash; consists of three parts: cash flows from oper-ating activities - cash flows from investing activities - and cash flows from financing activities
Basic earnings per share (EPS)
London Interbank Offer Rate (LIBOR)
Cash flow statement (statement of cash flows)
U.S. official reserves
47. With reference to equity investors - investors who are focused on paying a relatively low share price in relation to earnings or assets per share.
Value investors
Liquidity discount
Expensed
Terminal share price
48. A long-term pattern of movement in a partic-ular direction.
Credit analysis
Trend
Guideline public company method
Gross domestic product
49. A taxable loss in the current period that may be used to reduce future taxable income.
Tax loss carry forward
Payoff
Report format
Arbitrage
50. An act passed by the U.S. Congress in 1934 that created the Securi-ties and Exchange Commission (SEC) - gave the SEC authority over all aspects of the securities industry - and empowered the SEC to require peri-odic reporting by companies with public
Cost of debt
Rejection point (or critical value)
Securities Exchange Act of 1934
Central limit theorem