關于同流動性陷阱相關的經(jīng)濟情況判斷問題、Sunk cost是否要計入到CF中的問題和material events and uncertainties記錄到哪里的問題，根據(jù)CFA歷年真題和CFA考試經(jīng)驗，綜合三個CFA考點，幫助大家清晰的了解CFA考試。

1、關于同流動性陷阱相關的經(jīng)濟情況判斷問題

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)濟條件的流動性陷阱與通貨緊縮的現(xiàn)象有關。）

2、關于Sunk cost是否要計入到CF中的問題

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.

（沉沒成本是指已經(jīng)發(fā)生。你不能改變一個沉沒成本。今天的決定，另一方面，應該基于當前和未來的現(xiàn)金流，而不應受之前，或沉沒成本。）

3、關于material events and uncertainties記錄到哪里的問題

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還必須提供有關通貨膨脹的影響，價格變化，或其他重大事項和不確定性可能導致未來經(jīng)營業(yè)績和財務狀況產(chǎn)生重大從目前公布的財務信息分離的信息。）

（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.）

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