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Test your basic knowledge |
CFA Level2 Vocab
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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. 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
Income approach
Variable costs
Operating profit (operating income)
Cap
2. Shares that were issued and subse-quently repurchased by the company.
Treasury shares
Segment margin
Independent projects
Monopolization
3. An option that gives the holder the right to buy an underlying asset from another party at a fixed price over a specific period of time.
Accounting estimates
Call
Coefficient of variation (CV)
Elasticity
4. A graphical depic-tion of a company's investment opportunities ordered from highest to lowest expected return. A company's optimal capital budget is found where the investment opportunity schedule inter-sects with the company's marginal cost of capit
Fiduciary call
After-tax cash flow (ATCF)
Investment opportunity schedule
Compounding
5. The fair value of the estimated costs to be incurred at the end of a tangible asset's service life. The fair value of the liability is determined on the basis of discounted cash flows.
Two-sided hypothesis test (or two-tailed hypothesis test)
Conditional heteroskedasticity
Spreadsheet modeling
Asset retirement obligations (AROs)
6. The amount of income earned during a period per share of common stock.
Earnings per share
Normal contango
Classified balance sheet
Direct sales-comparison approach
7. The return on an asset in excess of the asset's required rate of return; the risk-adjusted return.
Unconditional probability (or marginal probability)
Specific identification method
VISibility
Alpha (or abnormal return)
8. A yield on a basis comparable to the quoted yield on an interest-bearing money market instrument that pays interest on a 360-<iay basis; the annualized holding period yield - assuming a 360-<iay year.
Unconditional heteroskedasticity
Money market yield (or CD equivalent yield
Held-for-trading securities (trading securities)
Inventory
9. A sample measure of the degree of a distribution's peakedness.
Nonmonetary assets and liabilities
Sample kurtosis
Continuously compounded return
Breusch-Pagan test
10. Present obligations of an enterprise aris-ing from past events - the settlement of which is expected to result in an outflow of resources embodying economic benefits; creditors' claims on the resources of a company.
Bear hug
Portfolio selection/composition problem
Compiled f'mancial statements
Liabilities
11. Regression that models the straight-line relationship between the dependent and independen t variable (s) .
Linear regression
Maturity premium
Corporation
Closeout netting
12. A si gle numerical estimate of an unknown quantity - such as a population parameter.
Active risk squared
Rational efficient markets formulation
Point estimate
Frequency distribution
13. An algorithm that pro-duces uniformly distributed random numbers between 0 and 1.
Random number generator
Net borrower
Trailing P/E (or current PIE)
Stock purchase
14. Factors that affect the average returns of a large number of different assets.
Mixed offering
Systematic factors
Liruit up
Measurement scales
15. A theory of economic growth based on the view that the growth of real GDP per person is temporary and that when it rises above subsistence level - a population explo-sion eventually brings it back to subsistence level.
Current liabilities
Classical growth theory
Contingent consideration
Ratio spread
16. The divisor in the expression for the value of a perpetuity.
Capitalization rate
Discrintinant analysis
Pooled estimate
Debt incurrence test
17. The market price of an asset or lia-bility that trades regularly.
Transition phase
Reverse stock split
Quick assets
Fair market value
18. The average exchange rate - with individual currencies weighted by their importance in U.S. international trade.
Accounts receivable turnover
Takeover premium
Trade-weighted index
Combination
19. An option strategy in which a position in an asset is converted to a risk-free position with a position in a specific number of options. The number of options per unit of the underlying changes through time - and the position must be revised to maint
Just-in-time method
Direct write-off method
Delta hedge
Book value of equity (or book value)
20. When liabilities translated at the current exchange rate are greater than assets translated at the current exchange rate. Liabilities exposed to translation gains or losses exceed the exposed assets.
Venture capital investors
Alpha (or abnormal return)
Net liability balance sheet exposure
Broker
21. An arrangement whereby a customer authorizes a debit to a demand account; typically used by companies to collect routine pay-ments for services.
Method of comparables
Traditional efficient markets formulation
Direct debit program
Installment
22. A distribution that specifies the probabilities for a single random variable.
Exhaustive
Median
Spreadsheet modeling
Univariate distribution
23. The average squared deviation below the mean.
Project sequencing
VISibility
Semivariance
Payment date
24. In probability - with reference to an event 5 - the event that 5 does not occur; in eco-nomics - a good that is used in conjunction with another good.
Standardized unexpected earnings (SUE)
Robust
Molodovsky effect
Complement
25. Activities which are associated with the acquisition and disposal of property - plant - and equipment; intangible assets; other long-term assets; and both long-term and short-term investments in the equity and debt (bonds and loans) issued by other c
Regression coefficients
Investing activities
Random number generator
U.S. GAAP and uniting of interests under IFRS
26. An option in which the holder has the right to make an unknown interest payment and receive a known interest payment.
Interest rate put
Expected value
Financial distress
Sovereign yield spread
27. An increment or premium to value associated with a controlling ownership interest in a company.
Control premium
Expensed
Rule of 70
Equity
28. The property of having a non-constant variance; refers to an error term with the property that its variance differs across observations.
Panel data
Termination date
Heteroskedasticity
Objective probabilities
29. The value of skills and knowledgepossessed by the workforce.
Regression coefficients
Covered interest arbitrage
Hmnan capital
Semivariance
30. An extra return that compensates investors for the increased sensitivity of the mar-ket value of debt to a change in market interest rates as maturity is extended.
Net profit margin (profit margin or return on sales)
Maturity premium
Liquidity
Delivery
31. The principle that dol-lar amounts indexed at the same point in time are additive.
Exercise or exercising the option
Quota
Cash flow additivity principle
Equilibrium
32. Income approach that values an asset based on estimates of future cash flows discounted to present value by using a discount rate reflective of the risks associated wi th the cash flows.
Pairs trading
Free cash flow method
Scaled earnings surprise
Sample kurtosis
33. A procedure by which a population is divided into subpopulations (strata) based on one or more classification criteria. Sim-ple random samples are then drawn from each stratum in sizes proportional to the relative size of each stratum in the populati
Discount interest
Stratified random sampling
Historical equity risk premium approach
Trade-weighted index
34. An option in which the underlying is a bond; primarily traded in over-the-counter markets.
Bond option
Marking to market
Partial regression coefficients or partial slope coeffi-cients
Pretax margin
35. The process of allocating the cost of intangible long-term assets having a finite useful life to accounting periods; the allocation of the amount of a bond premium or discount to the periods remaining until bond maturity.
Internal rate of return (IRR)
Delta
Amortization
Goodwill
36. The standard deviation of the differ-ences between a portfolio's returns and its bench-mark's returns; a synonym of active risk.
Tracking risk
Operating cycle
Reorganization
Subsistence real wage rate
37. 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.
Active portfolio
Due diligence
Projected benefit obligation
Overnight index swap (OIS)
38. A method for accounting for the effect of options (and warrants) on earnings per share (EPS) that specifies what EPS would have been if the options and warrants had been exercised and the company had used the pro-ceeds to repurchase common stock.
Unconditional probability (or marginal probability)
A priori probability
Taxable income
Treasury stock method
39. The estimation of an unknown value on the basis of two known values that bracket it - using a straight line between the two known values.
Trade receivables (commercial receivables or accounts receivable)
Liquidity ratios
Linear interpolation
Agency costs
40. Describes a distribution that is more peaked than a normal distribution.
Daily settlement
Current credit risk
Descriptive statistics
Leptokurtic
41. With reference to statistical infer-ence - the subdivision dealing with the testing ofhypotheses about one or more populations.
Bottom-up forecasting approach
Liquidation
Hypothesis testing
Hedge ratio
42. Any outcome or specified set of outcomes of a random variable.
Event
Capped swap
Unconditional heteroskedasticity
Strangle
43. The amount of funds originally invested in a project or instrument; the face value to be paid at maturity.
Split-rate
Principal
Discount rate
Pull on liquidity
44. The rate of return required by suppliers of capital for an individual source of a company's funding - such as debt or equity.
Component cost of capital
Income approach
Lockbox system
Capital structure
45. 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.
Equity
Acquisition method
Debt rating approach
Leveraged buyout (LBO)
46. P/E calculated on the basis of a forecast of EPS; a stock's current price divided by next year's expected earnings.
Forward P/E (also leading P/E or prospective P/E)
Active investment managers
Skewed
Elasticity
47. The financial state-ment that presents an entity's current financial position by disclosing resources the entity con-trols (its assets) and the claims on those resources (its liabilities and equity claims) - as of a particular point in time (the date
Active factor risk
Corporate governance
Swap
Balance sheet (statement of fmandal position or state-ment of fmandal condition)
48. The probability of the joint occur-rence of stated even ts.
Joint probability
Bundling
Price relative
Salvage value
49. A stage of growth in which a company typically enjoys rapidly expanding markets - high profit margins - and an abnormally high growth rate in earnings per share.
Growth phase
Robust
Capital rationing
Working capital
50. A hypothesis concern-ing pricing behavior that holds that even though there are only a few firms in an industry - they are forced to price their products more or less com-petitively because of the ease of entry by outsiders. The key aspect of a conte
Nontariff barrier
Translation exposure
Theory of contestable markets
Manufacturing resource planning (MRP)