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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.
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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. As used in this book - the use of a spreadsheet in executing a dividend discount model valuation - or other present value model valuation.
Risk premium
Currency swap
Spreadsheet modeling
Bargain purchase
2. The market value of a swap.
Dividend rate
Macroeconomic factor
Replacement value
Enterprise value (EV)
3. The period benefited~y the employee's service - usually th e period between the grant date and the vesting date.
Short
Service period
Factor sensitivity (also factor betas or factor loadings)
Working capital management
4. 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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5. The percentage of a market that a particular fi rm supplies; used as the primary measure of monopoly power.
Capital account
Market share test
First-order serial correlation
Accounting profit (income before taxes or pretax income)
6. An approach for estimating a country's equity risk premium. The market rate of return is estimated as the sum of the dividend yield and the growth rate in dividends for a market index. Subtracting the risk-free rate of return from the estimated marke
Price-setting option
Vertical analysis
Dividend discount model based approach
Working capital management
7. The distribution of all distinct possible values that a statistic can assume when computed from samples of the same size ran-domly drawn from the same population.
Sampling distribution
Total asset turnover
Dynamic hedging
Current exchange rate
8. In the context of the weighted average cost of capital (WACC) - a break point is the amount of capital at which the cost of one or more of the sources of capital changes - leading to a change in the WACC.
Income statement (statement of operations or profit and loss statement)
Equity carve-out
Break point
Top-down investing
9. Probabilities reflecting beliefs prior to the arrival of new information.
Vertical common-size analysis
Asset retirement obligations (AROs)
Bank discount basis
Prior probabilities
10. An equation expressing the equiva-lence (parity) of a portfolio of a call and a bondwith a portfolio of a put and the underlying -which leads to the relationship between put andcall prices
Lessor
Nominal exchange rate
Cash
Put-call parity
11. Ratios that measure a company's ability to meet its long-term obligations.
Interest rate cap or cap
Solvency ratios
Pet projects
Liquidity ratios
12. The return on a portfolio minus the return on the portfolio's benchmark.
Transaction exposure
Active return
Bear spread
Cost of preferred stock
13. The number of observations in a given interval (for grouped data) .
Double declining balance depreciation
Asset-based loan
Absolute frequency
Return on assets (ROA)
14. Small numbers of observations at either extreme (small or large) ofa sample.
Exchange for physicals (EFP)
Sharpe's measure
Compiled f'mancial statements
Outliers
15. Quantiles that divide a distribution into four equal parts.
Quartiles
Range
Investment opportunity schedule
Empirical probability
16. The differ-ence between net operating assets at the end and the beginning of the period.
Centralization permits economies of scale and allows a company to use some of its risks to offset other risks.
Defined-contribution pension plans
Balance-sheet-based aggregate accruals
Nonparametric test
17. Systems that capture transaction data at the physical location in which the sale is made.
White sqnire
Acquisition
Point of sale
Error term
18. A corporate transac-tion in which management repurchases all out-standing common stock - usually using the proceeds of debt issuance.
Management buyout (MBO)
Split-rate
Translation exposure
Flip-in pill
19. The minimum real wage rate needed to maintain life.
Interest rate option
Standardized beta
Poison puts
Subsistence real wage rate
20. 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.
Systematic factors
Taxable temporary differences
Forward rate agreement (FRA)
Day trader
21. A comparison of revenues with working capital to produce a measure that shows how efficiently working capital is employed.
Interest rate put
Pairs trading
Equity forward
Working capital turnover
22. 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.
Treasury shares
Cash flow from operations (cash flow from operating activities or operating cash flow)
Clientele effect
Factor risk premium (or factor price)
23. An indicator of profitability - calculated as net income divided by revenue; indicates how much of each dollar of revenues is left after all costs and expenses.
Net profit margin (profit margin or return on sales)
Robust
Regulatory risk
Priced risk
24. 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.
Net liability balance sheet exposure
Going-concern assumption
European-style option or
Capital account
25. A model of stock val-uation that views a stock's intrinsic value as the present value of expected future free cash flows to equity.
Interest rate swap
Cheapest to deliver
Project sequencing
Free cash flow to equity model
26. A solvency ratio calculated as total debt divided by total debt plus total share-holders ' equi ty.
Declaration date
Regime
Debt-to-capital ratio
Single-payment loan
27. Describes a time series whenits expected value and variance are cons tan t andfinite in all periods and when its covariance withitself for a fixed number of periods in the past orfuture is constant and finite in all periods.
Market price of risk
Covariance stationary
Parameter
Autocorrelation
28. The discount possibly applied by the market to the stock of a company operating in multiple - unrelated businesses.
Down transition probability
Conglomerate discount
Positive serial correlation
Asian call option
29. A measurement scale that sorts data into categories that are ordered (ranked) with respect to some characteristic.
Tax base (tax basis)
Sector neutral
Ordinal scale
Income approach
30. The number of units pro-duced and sold at which the company's operating profit is zero (revenues = operating costs).
Total probability rule
LIFO layer liquidation (LIFO liquidation)
Operating breakeven
Homoskedasticity
31. The fixed price at which an option holder can buy or sell the underlying.
Exercise price (strike price - striking price - or strike)
Basic earnings per share (EPS)
Purchasing power loss
Acquiring company - or acquirer
32. 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
Investment strategy
Heteroskedastic
Friendly transaction
33. When a company is acquired and the purchase price is less than the fai r value of the net assets. The current treatment of the excess of fair value over the purchase price is diffe re t under IFRS and U.S. CAAP. The excess is never accounted for as n
Deregulation
Bargain purchase
Effective annual rate
Captive rmance subsidiary
34. A solvency ratio calculated as total debt divided by total shareholders' equity.
Debt-to-equity ratio
Interest rate floor or floor
Cost of preferred stock
Electronic funds transfer
35. An estimate of the average time that elapses between paying suppliers for materi-als and collecting cash from the subsequent sale of goods produced.
Net operating cycle
Measure of central tendency
Breakeven point
Imputation
36. Bias introduced by systemati-cally exclua ing some members of the population according to a particular attribute-for example - the bias introduced when data availability leads to certain observations being excluded from the analysis.
Sample selection bias
Discount rate
Matching principle
Acquisition
37. The most frequently occurring value in a set of observations.
Cash basis
Market value of invested capital
Nominal exchange rate
Mode
38. Costs that remain at the same level regardless of a company's level of production and sales.
Dummy variable
Weighted-average cost of capital (WACC)
Assignment of accounts receivable
Fixed costs
39. Options that relate to investment deci-sions such as the option to time the start of a proj-ect - the option to adjust its scale - or the option to abandon a project that has begun.
Credit-linked notes
Number of days of payables
Price-setting option
Real options
40. Any outcome or specified set of outcomes of a random variable.
Accounting profit (income before taxes or pretax income)
Event
In-process research and development
Backward integration
41. A loss in value caused bychanges in price levels. Monetary assets experi-ence purchasing power losses during periods ofinflation.
Hedge ratio
Reconciliation
Box spread
Purchasing power loss
42. Tax expenses that have been recognized and recorded on a company's income statement but which have not yet been paid.
Residual income model (RIM) (also discounted ahnormal earnings model or Edwards-Bell-Ohlson model)
Current taxes payable
Purchase method
No-growth value per share
43. Items that affect comprehensive income but which bypass the income statement.
Net revenue
Sole proprietorship
Confidence interval
Dirty surplus items
44. Factor models that combine features of more than one type of factor model.
Mixed factor models
Exercise price (strike price - striking price - or strike)
Unconditional probability (or marginal probability)
Voluntary export restraint
45. The sum of market value of common equity - book value of preferred equity - and face value of debt.
Posterior probability
Friendly transaction
Price momentum
Total invested capital
46. An activity ratio equal to the number of days in a period divided by the inventory ratio for the period; an indication of the number of days a company ties up funds in inventory.
Bundling
Number of days of inventory
Reviewed fmancial statements
Catalyst
47. Large industry groupings.
Investment value
Partial regression coefficients or partial slope coeffi-cients
Economic sectors
Multivariate normal distribution
48. A ratio in property valua-tion; net operating income divided by sale price. Also known as the going-in rate.
Available-for-sale investments
Multicollinearity
Log-log regression model
Overall capitalization rate
49. The amount that each unit sold contributes to covering fixed costs- that is - the difference between the price per unit and the variable cost per unit.
Performance appraisal
Per unit contribution margin
P Value
IRR rule
50. A measurement scale that not only ranks data but also gives assurance that the differ-ences between scale values are equal.
Unbiasedness
Free cash flow method
Interval scale
Double taxation