關(guān)于同流動(dòng)性陷阱相關(guān)的經(jīng)濟(jì)情況判斷問(wèn)題、Sunk cost是否要計(jì)入到CF中的問(wèn)題和material events and uncertainties記錄到哪里的問(wèn)題，根據(jù)CFA歷年真題和CFA考試經(jīng)驗(yàn)，綜合三個(gè)CFA考點(diǎn)，幫助大家清晰的了解CFA考試。

1、關(guān)于同流動(dòng)性陷阱相關(guān)的經(jīng)濟(jì)情況判斷問(wèn)題

The economic conditions for a liquidity trap are associated with the phenomenon of

A. Hyperflation

B. Deflation

C. Stagflation

Solution: B

The economic conditions for a liquidity trap are associated with the phenomenon of deflation.

（經(jīng)濟(jì)條件的流動(dòng)性陷阱與通貨緊縮的現(xiàn)象有關(guān)。）

2、關(guān)于Sunk cost是否要計(jì)入到CF中的問(wèn)題

A sunk cost is one that has already been incurred. You cannot change a sunk cost. Today's decisions, on the other hand, should be based on current and future cash flows and should not be affected by prior, or sunk costs.

（沉沒(méi)成本是指已經(jīng)發(fā)生。你不能改變一個(gè)沉沒(méi)成本。今天的決定，另一方面，應(yīng)該基于當(dāng)前和未來(lái)的現(xiàn)金流，而不應(yīng)受之前，或沉沒(méi)成本。）

3、關(guān)于material events and uncertainties記錄到哪里的問(wèn)題

The MD&A must also provide information about the effects of inflation, changing prices, or other material events and uncertainties that may cause the future operating results and financial condition to materially depart from the current reported financial information.

（該MD＆A還必須提供有關(guān)通貨膨脹的影響，價(jià)格變化，或其他重大事項(xiàng)和不確定性可能導(dǎo)致未來(lái)經(jīng)營(yíng)業(yè)績(jī)和財(cái)務(wù)狀況產(chǎn)生重大從目前公布的財(cái)務(wù)信息分離的信息。）

（A sunk cost is one that has already been incurred. You cannot change a sunk cost. Today's decisions, on the other hand, should be based on current and future cash flows and should not be affected by prior, or sunk costs.）

6月CFA考試結(jié)束兩周了，根據(jù)往年經(jīng)驗(yàn)CFA成績(jī)將在7、8月公布，金程cfa提供出發(fā)歷年真題和CFA考試資訊，幫助大家了解、備考cfa等。我們?cè)贑FA備考的過(guò)程中，也要擅于總結(jié)經(jīng)驗(yàn)，學(xué)習(xí)經(jīng)驗(yàn)，制定適合自己的學(xué)習(xí)計(jì)劃，在老師的輔導(dǎo)下，快速提高學(xué)習(xí)成績(jī)，祝大家備考愉快。

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