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不知道，你复习的CFA复习的怎么样了，对于CFA历年的真题，你做了多少？如果没有开始，那今天，小编为您精心整理的模拟习题10道，同时附上答案解析。》》》免费领取领取CFA历年真题，点我咨询获取
1、An analyst does research about consumer surplus and producer surplus.Whenmonopolies can use perfectly price discrimination, consumer surplus is:【单选题】
A.less than zero.
B.equal to zero.
C.greater than zero.
正确答案:B
答案解析:本题考查的是对垄断和完全价格歧视的理解。在完全价格歧视的情况下，生产者可以对每一个消费者制定不同的价格，而该价格是该消费者所愿意出的最高价格，从而使消费者剩余（consumer surplus）降为零，使所有的剩余都成为生产者剩余（producer surplus），此时市场中的交易量最有效，没有无谓损失（deadweight loss）。
2、In accrual accounting, if an adjusting entry results in the reduction of an asset and the recording of an expense, the originating entry recorded was most likely a(n):【单选题】
A.prepaid expense.
B.accrued expense.
C.deferred revenue.
正确答案:A
答案解析:“Financial Reporting Mechanics,” Thomas R. Robinson, Jan Hendrik van Greuning, Karen O’Connor Rubsam, Elaine Henry, and Michael A. Broihahn
2012 Modular Level I, Vol. 3, pp. 71–73
Study Session 7-23-d
Explain the need for accruals and other adjustments in preparing financial statements.
A is correct. The adjusting entry to record the expiry of a prepaid expense is the reduction of an asset (the prepaid) and the recognition of the expense.
3、A company extends its trade credit terms by four days to all its credit customers. The most likely effect of this change to the company';s credit customers is a four-day:【单选题】
A.decrease in the company';s net operating cycle.
B.decrease in the company';s operating cycle.
C.increase in the company';s operating cycle.
正确答案:C
不知道，你复习的CFA复习的怎么样了，对于CFA历年的真题，你做了多少？如果没有开始，那今天，小编为您精心整理的模拟习题10道，同时附上答案解析。》》》免费领取领取CFA历年真题，点我咨询获取
1、An analyst does research about consumer surplus and producer surplus.Whenmonopolies can use perfectly price discrimination, consumer surplus is:【单选题】
A.less than zero.
B.equal to zero.
C.greater than zero.
正确答案:B
答案解析:本题考查的是对垄断和完全价格歧视的理解。在完全价格歧视的情况下，生产者可以对每一个消费者制定不同的价格，而该价格是该消费者所愿意出的最高价格，从而使消费者剩余（consumer surplus）降为零，使所有的剩余都成为生产者剩余（producer surplus），此时市场中的交易量最有效，没有无谓损失（deadweight loss）。
2、In accrual accounting, if an adjusting entry results in the reduction of an asset and the recording of an expense, the originating entry recorded was most likely a(n):【单选题】
A.prepaid expense.
B.accrued expense.
C.deferred revenue.
正确答案:A
答案解析:“Financial Reporting Mechanics,” Thomas R. Robinson, Jan Hendrik van Greuning, Karen O’Connor Rubsam, Elaine Henry, and Michael A. Broihahn
2012 Modular Level I, Vol. 3, pp. 71–73
Study Session 7-23-d
Explain the need for accruals and other adjustments in preparing financial statements.
A is correct. The adjusting entry to record the expiry of a prepaid expense is the reduction of an asset (the prepaid) and the recognition of the expense.
3、A company extends its trade credit terms by four days to all its credit customers. The most likely effect of this change to the company';s credit customers is a four-day:【单选题】
A.decrease in the company';s net operating cycle.
B.decrease in the company';s operating cycle.
C.increase in the company';s operating cycle.
正确答案:C
