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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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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. The condition in a financial mar-ket in which two equivalent financial instruments or combinations of financial instruments can sell for only one price. Equivalent to the principle that no arbitrage opportunities are possible.
Equity risk premium
Tangible assets
Law of one price
Sector neutralizing
2. The price received to sell an asset or trans-fer a liability.
Reconciliation
Price limits
Total return swap
Exit price
3. Aka 'Market efficiency.
Liquidity
Log-linear model
Traditional efficient markets formulation
Weighted average cost method
4. The analysis of portfolio performance in terms of the contribu-tions from various sources of risk.
Call
Warehouse receipt arrangement
Portfolio performance attribution
Homoskedasticity
5. A trader holding a position open some-what longer than a scalper but closing all posi-tions at the end of the day.
Day trader
Sustainable growth rate
Active portfolio
Population
6. Factors related to the company's internal performance - such as factors relating to earnings growth - earnings variability - earnings momentum - and financial leverage.
Pure factor portfolio
Debt rating approach
Company fundamental factors
Tariff
7. A swap in which the floating payments have a lower limit.
Nonearning assets
Arithmetic mean
Floored swap
Hurdle rate
8. A bar chart of data that have been grouped into a frequency distribution.
Mean absolute deviation
Debt-to-assets ratio
Histogram
Clean surplus accounting
9. An option strategy that combines a bull spread and a bear spread having two differentexercise prices - which produces a risk-free payoffof the difference in the exercise prices.
Defined-contribution pension plans
Interest rate cap or cap
Box spread
Conditional expected value
10. Next twelve months P/E: current market price divided by an estimated next twelve months EPS.
Homoskedasticity
NTM P/E
Tracking risk
Unit root
11. 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.
Break point
Build-up method
Commodity option
Ope ating profit margin (operating margin)
12. An approach to investing thatfocuses on the individual characteristics of securi-ties rather than on macroeconomic or overall market forecasts.
Bottom-up investing
Point estimate
Pooling of interests accounting method
Bear hug
13. An amount equal to saving minus investment.
Private sector surplus or deficit
Local currency
Trimmed mean
Hurdle rate
14. Rules for portfolio selection that focus on the risk that portfolio value will fall below some minimum acceptable level over some time horizon.
Unlimited funds
Corporate governance
Safety-first Rules
Sharpe ratio
15. Segment liabilities divided by segment assets.
Sampling error
Segment debt ratio
Ex-dividend
Lemons problem
16. A legal contract specifYing the terms of a bond issue.
Noncurrent assets
Acquisition method
Interest rate
Bond indentnre
17. A forecasting approach that involves aggregating the individual company forecasts of analysts into industry fore-casts - and finally into macroeconomic forecasts.
Collar
Partial regression coefficients or partial slope coeffi-cients
Bottom-up forecasting approach
Point of sale
18. A si gle numerical estimate of an unknown quantity - such as a population parameter.
Debit
Credit spread option
Point estimate
Credit-linked notes
19. Assets that are expected to provide economic benefits over a future period of time - typically greater than one year.
Ordinal scale
Vesting date
Long-lived assets (or long-term assets)
Lack of marketability discount
20. A quantity computed from or used to describe a sample of data.
Official settlements account
Maturity premium
Statistic
Financial reporting quality
21. Ratio of sales on credit to the average balance in accounts receivable.
Break point
Accounts receivable turnover
Cash basis
Official settlements account
22. Options that - if exercised - would require the payment of more money than the value received and therefore would not be cur-rently exercised.
Cross-product netting
Out-of-the-money
Ordinal scale
Cost recovery method
23. European option An option contract that can only be exercised on its expiration date.
Sharpe ratio
NPV rule
Scalper
European-style option or
24. Accounting that satisfies the condition that all changes in the book value of equity other than transactions with owners are reflected in income. The bottom-line income reflects all changes in shareholders' equity arising from other than owner transa
Covariance matrix
Put
Clean surplus accounting
Monitoring costs
25. 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.
Residual income (or economic profit or abnormal earnings)
Regulatory risk
Due diligence
Stress testing
26. The number of units produced and sold at which the company's net income is zero (revenues = total costs).
Capped swap
Breakeven point
Market price of risk
Conditional expected value
27. A loss in value caused bychanges in price levels. Monetary assets experi-ence purchasing power losses during periods ofinflation.
Purchasing power loss
Nominal rate
Survivorship bias
Standardized beta
28. The pro-portion of the ownership of a subsidiary not held by the parent (controlling) company.
Modal interval
Minority interest (noncontrolling interest)
Exercise or exercising the option
Credit derivatives
29. The return that an investorearns during a specified holding period; a syn-onym for total return.
Warehouse receipt arrangement
Purchasing power parity
Holding period return
Likelibood
30. A strategy used to replicate an index. It is also used to take a given amount of cash and turn it into an equity position while maintaining the liquidity provided by the cash.
Rate of return
Percentage-of-completion
Lessee
Equitizing cash
31. An extra return that compen-sates investors for expected inflation.
Active strategy
Inflation premium
Venturers
Investment constraints
32. An attempt to take control of a company through a shareholder vote.
Sum-of-the-parts valuation
Proxy fight
Exercise price (strike price - striking price - or strike)
Paired comparisons test
33. ROA) A prof-itability ratio calculated as operating income divided by average total assets.
Contribution margin
Cash-flow-statement-based aggregate accruals
Operating return on assets (operating
Log-log regression model
34. Dummy variables used as dependent variables rather than as inde-pendent variables.
Balance sheet ratios
LIFO method
Residual autocorrelations
Qualitative dependent variables
35. An acceler-ated depreciation method that involves depreciat-ing the asset at double the straight-line rate. This rate is multiplied by the book value of the asset at the beginning of the period (a declining balance) to calculate depreciation expense.
Synthetic put
Day trader
Double declining balance depreciation
Normal distribution
36. The loss in the value of an option resulting from movement of the option price toward its payoff value as the expiration day approaches.
Net realizable value
Capitalized inventory costs
VISibility
Time value decay
37. The sale - liquidation - or spin-off of a d'vi-sion or subsidiary.
Divestiture
Price to book value
Capital structure
Leverage
38. An activity ratio calculated as revenue divided by average total assets.
Return on equity (ROE)
J oint probability function
Present value model or discounted cash flow model
Total asset turnover
39. The most frequently occurring value in a set of observations.
Dividend payout policy
Simple random sampling
Mode
Independent variable
40. Provision for a return of invest-ment - net of value appreciation.
Sample skewness
Recapture premium
Long-term liability
Double declining balance depreciation
41. A method of revenue recog-nition in which the seller does not report anyprofit until the cash amounts paid by the buyer-including principal and interest on any financingfrom the seller-are greater than all the seller'scosts for the merchandise sold.
In-process research and development
Cost recovery method
Dirty surplus accounting
Weighted harmonic mean
42. Said of a sale in which proceeds are to be paid in installments over an extended period of time.
Cumulative relative frequency
Installment
Default risk premium
No-growth company
43. Securities held by a company with the intent to trade them.
Stress testing
Equity options
Arbitrage portfolio
Trading securities (held-for-trading securities)
44. A loan that is secured with com-panyassets.
Maintenance margin requirement
Asset-based loan
Price limits
ecurity market line (SML)
45. The difference between revenue and expenses; what remains after subtracting all expenses (including depreciation - interest - and taxes) from revenue.
Leveraged floating-rate note or leveraged floater
Net income (loss)
Investment opportunity schedule
Leptokurtic
46. Real CDP divided by the population.
Commodity futures
Real GDP per person
Segment debt ratio
Nonstationarity
47. 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
Downstream
Bond-equivalent basis
Simulation trial
Stratified random sampling
48. The risk associated with the pos-sibility that a payment due at a later date will not be made.
Equity swap
Present value model or discounted cash flow model
Potential credit risk
Financial leverage
49. The fixed rate at which the holder of an interest rate option can buy or sell the underlying.
Discrintinant analysis
Exercise rate or strike rate
Agency problem - or principal-agent problem
Net profit margin (profit margin or return on sales)
50. An active investment strategy whereby the timing of cash outflows is not matched with investment maturities.
Unearned fees
Free cash flow method
Service period
Mismatching strategy