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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. A guarantee from the clear-inghouse that if one party makes money on a transaction - the clearinghouse ensures it will be paid.
Relative frequency
Measure of location
Performance guarantee
Tariff
2. A si gle numerical estimate of an unknown quantity - such as a population parameter.
Free cash flow to the
In-the-money
Capital rationing
Point estimate
3. A sample measure of the degree of a distribution's peakedness.
White-corrected standard errors
Sample kurtosis
Units-of-production method
Treasury stock method
4. The ratio ofthe percentage change in operating income to the percentage change in units sold; the sensitivity of operating income to changes in units sold.
Prepaid expense
Degree of operating leverage (DOL)
Active portfolio
Debit
5. The estimated fair value of the price multiple - usually based on fore-casted fundamentals or comparables.
Justified price multiple (or warranted price multiple or intrinsic price multiple)
Return on invested capital (ROIC)
Working capital turnover
Deep out of the money
6. Attempts by management to encourage analysts to forecast a slightly lower number for expected earnings than the analysts would otherwise forecast.
Default risk premium
Exercise or exercising the option
Earnings expectation management
Consolidation
7. With reference to assets - the amount of cash or cash equivalents that would have to be paid to buy the same or an equivalent asset today; with reference to liabilities - the un discounted amount of cash or cash equivalents that would be required to
Proxy fight
Exp ected holding-period return
Current cost
LIFO method
8. A transaction between two affiliates - an investor company and an associate company such that the investor company records a profit on its income statement. An example is a sale of inven-tory by the investor company to the associate.
Option price - option premium - or premium
Downstream
IRR rule
Sovereign yield spread
9. A scheme of measuring differ-ences. The four types of measurement scales are nominal - ordinal - interval - and ratio.
Potential credit risk
Cost of capital
Disbursement float
Measurement scales
10. In the context ofmerger analysis - it is an estimate of a target com-pany's value found by discounting the company's expected future free cash flows to the present.
Externality
Discounted cash flow analysis
Replacement value
Holder-of-record date
11. Options on individual stocks; also known as stock options.
Rate of return
Equity options
FIFO method
Settlement date or payment date
12. 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).
Leveraged floating-rate note or leveraged floater
Enterprise value multiple
Out-of-sample test
Market-oriented investors
13. For data grouped into intervals - the fraction of total observations that are less than the value of the upper limit of a stated interval.
Cumulative relative frequency
Orderly liquidation value
Cash flow statement (statement of cash flows)
Vega
14. A random variable that can take on at most a countable number of possi-ble values.
Discrete random variable
Conversion factor
Leveraged floating-rate note or leveraged floater
Deep in the money
15. Any test (or procedure) concerned with parameters or whose validity depends on assumptions concerning the population generat-ing the sample.
Logit model
Parametric test
Government sector surplus or deficit
Definitive merger agreement
16. A financial covenant made in conjunction with existing debt that restricts a company's ability to incur additional debt at the same seniority based on one or more financial tests or conditions.
omparable company
Historical equity risk premium approach
Debt incurrence test
Plain vanilla swap
17. The variance of one variable - given the outcome of another.
Fixed asset turnover
Conditional variances
Independent variable
Differentiation
18. 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.
Settlement risk
Cost-of-service regulation
Beta
Delta-normal method
19. A con-flict of interest that arises when the agent in an agency relationship has goals and incentives that differ from the principal to whom the agent owes a fiduciary duty.
Trade-weighted index
Agency problem - or principal-agent problem
Monitoring costs
Net lender
20. Said of a sale in which proceeds are to be paid in installments over an extended period of time.
Cost of carry model
Net present value (NPV)
Liabilities
Installment
21. Income approach that estimates the value of all intangible assets of the business by capitalizing future earnings in excess of the estimated return requirements associated with working capital and fixed assets.
Residual income method (or excess earnings method)
Equity swap
Survivorship bias
Account format
22. The amount of funds originally invested in a project or instrument; the face value to be paid at maturity.
Sole proprietorship
Contribution margin
Paired comparisons test
Principal
23. A time series regressed on its own past values - in which the independent vari-able is a lagged value of the dependent variable.
A priori probability
Autoregressive (AR) model
Accumulated benefit obligation
Losses
24. The quantity of real CDP pro-duced by an hour of labor.
Theory of contestable markets
Long-term debt-ta-assets ratio
Labor productivity
Nonparametric test
25. Limits imposed by a futures exchange on the price change that can occur from one day to the next.
Statutory merger
Brokerage
Price limits
Market-oriented investors
26. The feature of a futures contract giv-ing the short the right to make decisions about what - when - and where to deliver.
Designated fair value instruments
Translation exposure
Deliveryoption
Interquartile range
27. A random variable for which the range of possible outcomes is the real line (all real numbers between (-00 and +(0) or some subset of the real line.
Harmonic mean
Equity carve-out
Continuous random variable
Conglomerate merger
28. The value of skills and knowledgepossessed by the workforce.
Sample standard deviation
Defined-contribution pension plans
Hmnan capital
Macaulay duration
29. The possibility that when we use a time-series sample - our statistical conclusion may be sensitive to the starting and ending dates of the sample.
Unearned fees
Time-period bias
External growth
Captive rmance subsidiary
30. The contribution to active risk squared resulting from the portfolio's different-than-benchmark exposures relative to factors specified in the risk model.
Cap
Official settlements account
Active factor risk
Crawling peg
31. Total company valme (the market value of debt - common equity - and preferred equity) minus the value of cash and investments.
Leveraged floating-rate note or leveraged floater
Homogenization
Butterfly spread
Enterprise value (EV)
32. Revenue after adjustments (e.g. - for estimated returns or for amounts unlikely to be collected).
Equity charge
Synthetic forward contract
Trust receipt arrangement
Net revenue
33. The value per share of a no-growth company - equal to the expected level amount of earnings divided by the stock's req uired rate of return.
Guideline transactions method
Commodity swap
Dutch Book theorem
No-growth value per share
34. Assets that are expected to bene-fit the company over an extended period of time (usually more than one year).
Exchange ratio
Cash-generating unit
Noncurrent assets
Plain vanilla swap
35. Time thought of as advancing in dis-tinct finite increments.
Discrete time
Corporate governance
Free cash flow to equity
Service period
36. The yield to maturity on a basis that ignores compounding.
Investment constraints
General Agreement on Tariffs and Trade
Historical cost
Bond-equivalent yield
37. The sale by a foreign firm of exports at a lower price than the cost of production.
Survey approach
Random walk
Cost structure
Dumping
38. The observation that P /Es tend to be high on depressed EPS at the bottom of a business cycle - and tend to be low on unusually high EPS at the top of a business cycle.
Trading securities (held-for-trading securities)
Flexible exchange rate
Molodovsky effect
Income
39. Standard errors of the esti-mated parameters of a regression that correct for the presence of heteroskedastici ty in the regres-sion's error te
Growth option or expansion option
Managerialism theories
Pull on liquidity
Robust standard errors
40. The difference between inventory reported as FIFO and 'nventory reported as LIFO (FIFO inventory value less LIFO inventory val e).
LIFO reserve
Economic growth rate
Prior transaction method
Law of one price
41. Fees charged to companies b)' invest-menJ ~nkers and other costs assooiated witli: rai'.. ing new capital.
Flotation cost
Discount interest
Power of a test
Volatility
42. A sample measure of the degree of a distribution's peakedness in excess of the normal distribution's peakedness.
Expenses
Economic value added (EVA)
Guideline transactions method
Sample excess kurtosis
43. The minimum real wage rate needed to maintain life.
Income
Forward contract
Terminal price multiple
Subsistence real wage rate
44. In a nonconventional cash flow pattern - the initial outflow is not fol-lowed by inflows only - but the cash flows can flip from positive (inflows) to negative (outflows) again (or even change signs several times).
Bargain purchase
Nonconventional cash flow
Net operating profit less adjusted taxes - or NOPLAT
Deregulation
45. With respect to revenue recognition - a method that s ecifies that the portion of the total profit of the sale that . s recognized in each pe riod is deter-mined by the percentage of the total sales price for which the seller has received cash.
Arithmetic mean
Installment method (installment-sales method)
After-tax cash flow (ATCF)
Enhanced derivatives products companies (EDPC)
46. When disbursements are paid tooquickly or trade credit availability is limited -requiring companies to expend funds beforethey receive funds from sales that could cover theliability.
Marking to market
Forward swap
Trailirig dividend yield
Pull on liquidity
47. The portfolio with the each given level of minimum variance for expected return.
Expanded
Minimum-variance portfolio
Basic earnings per share (EPS)
Equity
48. A result in statistics that states that the sample mean computed from large sam-ples of size n from a population with finite vari-ance will follow an approximate normal distribution with a mean equal to the population mean and a variance equal to the
Earnings expectation management
Management buyout (MBO)
Central limit theorem
Purchase method
49. A quantitative measure of skew (lack of symmetry); a synonym of skew.
Centralized risk management or companywide risk management
Purchase method
Skewness
Time-series data
50. Correlation between adj acent observations in a time ser ies.
First-order serial correlation
Earnings at risk (EAR)
Antidilutive
Parameter instability