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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. An ordered listing.
Fixed costs
Storage costs or carrying costs
Cross-sectional data
Permutation
2. The combination of the underlying - puts - calls - and risk-free bonds that replicates a forward contract.
Matching principle
Leveraged buyout (LBO)
Synthetic forward contract
Accounting risk
3. A European-style option with a value at maturity equal to the difference between the stock price at maturity and the average stock price during the life of the option - or $0 - whichever is greater.
Degree of financial leverage (DFL)
Crawling peg
Asian call option
Optimal capital structure
4. A bias caused by using information that was not available on the test date.
Look-ahead bias
Debt-to-capital ratio
Bond indentnre
Alternative hypothesis
5. The evaluation of credit risk; the evaluation of the creditworthiness of a borrower o r counterpar ty.
Bootstrapping earnings
Pure factor portfolio
Credit analysis
Enterprise value (EV)
6. The probability of an event not conditioned on another event.
Equity charge
Efficient frontier
Unconditional probability (or marginal probability)
Discount for lack of marketability
7. Sales price less disposition costs - amortized mortgage loan bal-ance - and capital gains taxes.
Discount
Monetary assets and liabilities
Fundamental factor models
After-tax equity reversion (ATER)
8. Promises by the company to pay benefits in the future - other than pension benefits - such as life insurance premiums and all or part of health care insurance for its retirees.
Other post-employment benefits
Required rate of return
Node
Market price of risk
9. A profitabili ty ratio calcu-lated as EBIT divided by the sum of short-and long-te debt and equi ty.
Return on total capital
Lemons problem
Foreign currency transactions
Theta
10. The standard deviation of the differ-ences between a portfolio's returns and its bench-mark's returns; a synonym of active risk.
Balance-sheet-based aggregate accruals
Tracking risk
Capital asset pricing model (CAPM)
Ope ating profit margin (operating margin)
11. Individual accounts to which an employee and typically the employer makes contributions - generally on a tax-advantaged basis. The amounts of contributions are defined at the outset - but the future value of the benefit is unknown. The employee bears
Independent variable
Build-up method
Defined-contribution pension plans
Mutually exclusive events
12. Each component call option in a cap.
Securities Act of 1933
Liruit move
Caplet
Trimmed mean
13. The part of the execution step of the portfolio management process that involves the implementation of port-folio decisions by trading desks.
Portfolio implementation problem
Price momentum
Exports
Share repurchase
14. A company's ability to satisfY its short-term obligations using assets that are most readily con-verted into cash; the ability to trade a futures con-tract - either selling a previously purchased contract or purchasing a previously sold contract.
Guideline public company method
Hostile transaction
Liquidity
A priori probability
15. The actual amount paid for income taxes in the period; not a provision - but the actual cash outflow.
Industry structure
Presentation currency
Income tax paid
Equity options
16. Analysis that involves com-parisons across individuals in a group over a given time period or at a given point in time.
Performance measurement
Cross-sectional analysis
Homoskedasticity
Trailing P/E (or current PIE)
17. The probability of an event estimated as a relative frequency of occurrence.
Going-concern value
Empirical probability
Joint probability
Diff swaps
18. Assets and liabilities with value equal to the amount of currency con-tracted for - a fixed amount of currency. Examples are cash - accounts receivable - mortgages receiv-able - accounts payable - bonds payable - and mort-gages payable. Inventory is
Combination
Monetary assets and liabilities
Statistical factor models
Provision
19. Shares that were issued and subse-quently repurchased by the company.
Variance
Up transition probability
Treasury shares
Multiplication rule for probabilities
20. When settling a contract - the risk that one party could be in the process of paying the counterparty while the counterparty is declar-ing bankruptcy.
Strip
Positive serial correlation
Settlement risk
Equity method
21. 1) A contract on an interest rate - whereby at periodic payment dates - the writer of the cap pays the difference between the market interest rate and a specified cap rate if - and only if - this differ-ence is positive. This is equivalent to a strea
Conditional probability
Histogram
Positive serial correlation
Cap
22. The remaining (undepreciated) bal-ance of an asset's purchase cost. For liabilities - the face value of a bond minus any unamortized dis-count - or plus any unamortized premium.
Spreadsheet modeling
Net book value
Active risk
Asset beta
23. With reference to the presen-tation of expenses in an income statement - the grouping together of expenses serving the same function - e.g. - all items that are costs of good sold.
Dividend payout ratio
Grouping by function
Sustainable growth rate
P Value
24. A criterion asserting that the optimal portfolio is the one that minimizes the probability that portfolio return falls below a threshold level.
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25. A normal operating expense that has been paid in advance of when it is due.
Shareholders' equity
Private sector surplus or deficit
Transition phase
Prepaid expense
26. The hypothesis accepted when the null hypothesis is rejected.
Versioning
Fundamentals
Adjusted R2
Alternative hypothesis
27. The expected return in excess of the risk-free rate for a portfolio with a sensitivity of 1 to one factor and a sensitivity of 0 to all other factors.
Adjusted present value (APV)
Population variance
Factor risk premium (or factor price)
Plain vanilla swap
28. FRA A contract in which the initial value is intentionally set at a value other than zero and therefore requires a cash payment at the start from one party to the other.
Backward integration
Log-linear model
Cash flow from operations (cash flow from operating activities or operating cash flow)
Off-market
29. Financial statements that are not accompanied by an auditor's opinion letter.
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30. The actual cash that would be avail-able to the company's investors after making all investments necessary to maintain the company as an ongoing en terprise (also referred to as free cash flow to the firm); the internally generated funds that can be
Cross-product netting
Upstream
Strap
Free cash flow
31. A valuation multiple that relates the total market value of all sources of a company's capital (net of cash) to a measure of fundamental value for the entire company (such as a pre-interest earnings measure).
Enterprise value multiple
Debt with warrants
Mispricing
Credit spread option
32. An inter-national agreement signed in 1947 to reduce tar-iffs on international trade.
Segment debt ratio
Generalized least squares
Rejection point (or critical value)
General Agreement on Tariffs and Trade
33. The excess of assets over liabilities; the residual interest of shareholders in the assets of an entity after deducting the entity's liabilities.
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34. The price paid to buy an asset.
Investment value
Liquidity ratios
Diminishing balance method
Entry price
35. 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
Capital account
Securities Exchange Act of 1934
Type I error
Factor
36. An investment decision rule that accepts projects or investments for which the IRR is greater than the opportunity cost of capital.
IRR rule
Time-period bias
Tobin's q
Investment opportunity schedule
37. The sum of market value of common equity - book value of preferred equity - and face value of debt.
Total invested capital
Heteroskedasticity-consistent standard errors
Trade receivables (commercial receivables or accounts receivable)
Hostile transaction
38. An average in which each observation is weighted by an index of its relative importance.
Law of one price
Weighted mean
Mean absolute deviation
Linear association
39. A profitability ratio calcu-lated as net income divided by average sharehold-ers' equity.
Quality of earnings analysis
Presentation currency
Tobin's q
Return on equity (ROE)
40. The process of accumulating interest on interest.
Compounding
Negative serial correlation
Minority passive investments (passive investments)
Replacement value
41. The buyer of a derivative contract. Also refers to the position of owning a derivative.
Recapture premium
Trade-weighted index
Long
Functional currency
42. A measure of disper-sion relating to a population in the same unit of measurement as the observations - calculated as the positive square root of the population variance.
Treasury stock method
Control premium
Population standard deviation
Robust
43. An illiquidity discount that occurs when an investor sells a large amount of stock rela-tive to its trading volume (assuming it is not large enough to constitute a controlling ownership).
Proxy fight
Mean reversion
Blockage factor
Income statement (statement of operations or profit and loss statement)
44. Hirschman Index A measure of rna ket concentration that is calculated by summing the squared mar et shares for competing companies in an industry; high HHI readings or mergers that would result in large HHI increases are more likely to result in regu
North
Conditional probability
Her rmdahl-
Permanent differences
45. A trend in which the dependent vari-able changes at a constant rate with time.
Prepaid expense
Linear trend
Alternative hypothesis
Venturers
46. A finan-cial metric that measures the length of time required for a company to convert cash invested in its operations to cash received as a result of its oper-ations; equal to days of inventory on hand + days of sales outstanding - number of days of
Cash conversion cycle (net operating cycle)
Aging schedule
Finance lease (capital lease)
Deliveryoption
47. The difference between inventory reported as FIFO and 'nventory reported as LIFO (FIFO inventory value less LIFO inventory val e).
Cost-of-service regulation
Systematic sampling
LIFO reserve
Labor productivity
48. Segment profit (loss) divided by seg-ment assets.
Longitudinal data
Interest rate put
Segment ROA
Benchmark value of the multiple
49. An annuity with a first cash flow that is paid one period from the present.
Model specification
European-style option or
Degree of confidence
Ordinary annuity
50. Nonconvertible - noncallable preferred stock with a specified divi-dend rate that has a claim on earnings senior to the claim of common stock - and no maturity date.
Fixed-rate perpetual preferred stock
Inventory turnover
Break point
Butterfly spread