Held-to-maturity Security，Trading securities和Available-for-sale securities 公司在财报中将投资分为三类报告：持有至到期投资，交易证券，可供出售金融资产。 l Held-to-maturity Security(持有至到期投资

Product costs和Period costs的划分 l Product costs（产品成本）： These costs,known as product costs,are capitalized in the Inventories account on the balance sheet and include: Purchase cost less trade discounts and rebates. Conve

了解LIFO Reserve与LIFO Liquidation的关系 l LIFO Reserve（后进先出法的留存）： The difference between the reported LIFO inventory carrying amount and the inventory amount that would have been reported if the FIFO method had

Conservative accounting和aggressive accounting的具体比较 l Conservative Accounting（稳健的会计原则）： Conservative accounting uses methods that are more likely to understate,rather than overstate,financial performance.In mo

Sales-type lease和direct financing lease的区别 从出租人的角度，在美国会计法（U.S.GAAP）下，资本租赁可以分为销售型租赁或是直接融资租赁，如果租赁费的当前价值超过了资产的账面价值，

Primary market与Secondary market的联系 Primary market(一级市场)： is the market where newly issued securities are sold by issuers to investors. 一级市场： 是政府和公司筹资的市场，公司可以通过借债或者发行股

Money markets与Capital markets的区别 Money markets(货币市场)： trade debt instruments maturing in one year or less. 货币市场是有高度流动性和超短期证券交易的市场，货币市场的参与者都是短期借贷，期

Order matching rules与Trading Pricing rules的区别 Two sets of rules are used in order-driven markets. 在指令驱动市场中有两个原则： Order matching rules(指令匹配原则）： establish an order precedence hierarchy. l Pr

Market orders和Limit orders的区别 执行指令中最常见的有市价单和限价单： Market orders(市价单)： instruct the broker to buy or sell immediately at the best current price. 市价单： 指示经纪人按当前最好的价

CFA 一级考前需要注意的事项也不能大意。千里之行，可别因为细节上的小错误毁于一旦！高顿财经CFA研究中心的Mike老师为大家整理了CFA一级考试考场的7个重要事项。 ★考前篇 在埋身