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Test your basic knowledge |
CFA Level2 Vocab
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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. With reference to fundamental factor models - the value of the attribute for an asset minus the average value of the attribute across all stocks - divided by the standard deviation of the attribute across all stocks.
Standardized beta
Net realizable value
Plain vanilla swap
Sample skewness
2. A quantity - calculated based on a sam-ple - whose value is the basis for deciding whether or not to reject the null hypothesis.
Double-entry accounting
Price-setting option
Test statistic
Exposure to foreign exchange risk
3. The buyer of a derivative contract. Also refers to the position of owning a derivative.
Long
Target semivariance
Market risk
Serially correlated
4. Observations over individual units at a point in time - as opposed to time-series data.
Financing activities
Covariance
Cross-sectional data
Credit spread option
5. A tax that is imposed by the importing coun-try when an imported good crosses its interna-tional boundary.
Tariff
Elasticity
Random walk
Day trader
6. The principles governing equivalence relationships between cash flows with different dates.
Normal contango
Business risk
Time value of money
Storage costs or carrying costs
7. Each component put option in a floor.
Floorlet
Split-off
Deregulation
Residual income (or economic profit or abnormal earnings)
8. A listing in which tile order of tile listed items does not matter.
Multiple
Other receivables
Combination
After-tax cash flow (ATCF)
9. 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.
Univariate distribution
Full price
Linear interpolation
Standardized unexpected earnings (SUE)
10. The ratio of cash dividends paid to earnings for a period.
Dividend payout ratio
Gross domestic product
Financial risk
Balance-sheet-based aggregate accruals
11. Dummy variables used as dependent variables rather than as inde-pendent variables.
NPV rule
Direct write-off method
Qualitative dependent variables
Voluntary export restraint
12. The reciprocal of a price multi-ple - e.g. - in the case of a PI E ratio - the 'earnings yield' E/ P (where P is share price and E is earn-ings per share) .
Inverse price ratio
Intergenerational data mining
Eurodollar
Stock purchase
13. A country that during its entire his-tory has borrowed more in the rest of the world than other countries have lent in it.
Exchange ratio
Debtor nation
Scatter plot
Parametric test
14. To sell the assets of a company - division - or subsidiary piecemeal - typically because of bank-ruptcy; the form of bankruptcy that allows for the orderly satisfaction of creditors' claims after which the company ceases to exist.
Horizontal merger
Liquidation
Adjusted R2
Event
15. A type of finance lease - from a lessor perspective - where the present value of the lease payments (lease receivable) equals the carry-ing value of the leased asset. The revenues earned by the lessor are financing in nature.
16. Earnings adjusted for nonrecur-ring - non-economic - or other unusual items to elim-inate anomalies andlor facilitate comparisons.
Bundling
Normalized earnings
Future value (FV)
Debit
17. 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
Balance sheet (statement of fmandal position or state-ment of fmandal condition)
Synthetic put
Independent
Frequency distribution
18. A quoted interest rate that does not account for compounding within the year.
Pure factor portfolio
Stated annual interest rate or quoted interest rate
Potential credit risk
Return on total capital
19. A multifactor model in which the factors are attributes of stocks or com-panies that are important in explaining cross-sectional differences in stock prices.
Earnings management activity
Reconciliation
Fundamental factor models
Breusch-Pagan test
20. With reference to regression analysis - the estimated values of the population intercept and population slope coeffi-cien t(s) in a regression.
Semideviation
New growth theory
Estimated (or fitted) parameters
Exposure to foreign exchange risk
21. The hypothesis to be tested.
Transition phase
Amortization
Null hypothesis
Debt rating approach
22. An association or relationship between variables that cannot be graphed as a straight line.
Weighted-average cost of capital (WACC)
P Value
Investing activities
Nonlinear relation
23. When a bankrupt company is allowed to enforce contracts that are favorable to it while walking away from contracts that are unfa-vorable to it.
Valuation allowance
Cherry-picking
Historical method
Carried interest
24. An option strategy that is equiva-lent to a short butterfly spread.
Sandwich spread
Deciles
Yield
Foreign currency transactions
25. Agreements made by a company in bankruptcy under which a company's capital struc-ture is altered and/ or alternative arrangements are made for debt repayment; U.S. Chapter II bankruptcy. The company emerges from bank-ruptcyas a going concern.
Tariff
Reorganization
Securities Act of 1933
Payoff
26. The earnings per share that a busi-ness could achieve currently under mid-cyclical conditions.
Incremental cash flow
Normalized earnings per share (or normal earnings per share)
Mature phase
Friendly transaction
27. A tool that calculates the contri-bution to real CDP growth of each of its sources.
Available-for-sale investments
Number of days of payables
Growth accounting
Venture capital investors
28. Amounts owed to the company from parties other than customers.
Level of significance
Instability in the minimum-variance frontier
Other receivables
Guideline transactions method
29. A trade in two closely related stocks involving the short sale of one and the pur-chase of the other.
Pairs arbitrage trade
Combination
Capital rationing
Just-in-time method
30. The probability that an asset's value moves up.
Coefficient of variation (CV)
Settlement period
Up transition probability
Active investment managers
31. 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.
Economic profit
Other receivables
Population standard deviation
Nominal risk-free interest rate
32. A loan in which the borrower receives a sum of money at the start and pays back the entire amount with interest in a single pay-ment at maturity.
Single-payment loan
Goodwill
Efficient portfolio
Leveraged recapitalization
33. A business's value under a going-concern assumption.
Vertical analysis
Objective probabilities
Accumulated benefit obligation
Going-concern value
34. A reduction in the value of an asset as stated in the balance sheet.
American option
Bond indentnre
Write-down
Factor sensitivity (also factor betas or factor loadings)
35. Any outcome or specified set of outcomes of a random variable.
Event
Adjusted present value (APV)
Systematic sampling
Fixed-rate perpetual preferred stock
36. The risk associated with the uncer-tainty of how derivative transactions will be regu-lated or with changes in regulations.
PEG ratio
Strategic transaction
Regulatory risk
Controlling interest
37. Aka Liquidity discount.
Residual autocorrelations
Illiquidity discount
Net liability balance sheet exposure
Autocorrelation
38. A general strategy usually thought of as reducing - if not eliminating - risk.
Hedging
Bear hug
Settlement risk
Legal risk
39. Behavior on the part of a firm that allows it to comply with the letter of the law but violate the spirit - significantly lessening the law's effects.
Passive strategy
Statistical inference
Local currency
Creative response
40. An Activity ratio calculated as total revenue divided by average net fixed assets.
Interest rate put
Fixed asset turnover
Investment objectives
Longitudinal data
41. Investing on the basis of dif-ferential expectations.
Nominal exchange rate
Expected value
Expectational arbitrage
Ordinal scale
42. A variation of a straddle in which the put and call have different exercise prices.
Fundamentals
Strangle
Bernoulli trial
Tree diagram
43. An approach to valuation that involves using a price multiple to evaluate whether an asset is relatively fairly valued - rela-tively undervalued - or relatively overvalued when compared to a benchmark value of the multiple.
Method of comparables
Financial risk
Friendly transaction
Mode
44. The amount of variability pres-ent without comparison to any reference point or benchmark.
Absolute dispersion
Real exchange rate
Probability
Cyclical businesses
45. An event or piece of information that causes the marketplace to re-evaluate the prospects of a company.
Return on invested capital (ROIC)
Tree diagram
Current exchange rate
Catalyst
46. A trader who offers to buy or sell futures contracts - holding the position for only a brief period of time. Scalpers attempt to profit by buy-ing at the bid price and selling at the higher ask price.
Rate of return
Adjusted R2
Scalper
Tax base (tax basis)
47. A strategic corporate goal repre-senting the long-term proportion of earnings that the company intends to distribute to shareholders as dividends.
Anticipation stock
Target payout ratio
Provision
Time value of money
48. P/E calculated on the basis of a forecast of EPS; a stock's current price divided by next year's expected earnings.
Sensitivity analysis
Forward P/E (also leading P/E or prospective P/E)
Semideviation
Pre-investing
49. A result indicating that the null hypothesis can be rejected; with reference to an estimated regression coefficient - frequently understood to mean a result indicating that the corresponding population regression coefficient is different from O.
Flexible exchange rate
Guideline public companies
Statistically significant
Deciles
50. A measure of a bond's price sen-sitivity to interest rate movements. Equal to the Macaulay duration of a bond divided by one plus its yield to maturity.
Dispersion
Quantile (or fractile)
Modified duration
Law of one price