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匯總好了!CFA二級財務報表重難點!財務報表分析是CFA一級考試的考試重點,內(nèi)容涉及三大會計報表、現(xiàn)金流量測控、養(yǎng)老會計、管理會計等會計術語,考試難度不是很大但財報分析考試題量多,對于沒有會計知識的考生來說難免感到頭大,并且現(xiàn)在的考核方式更加靈活,大家還是要提起重視!
正保會計網(wǎng)校的老師給大家總結(jié)了CFA二級財報分析里面的重點難點,幫助大家更快的了解和掌握知識點,備考CFA二級考試的同學快來學習吧!內(nèi)容比較多,大家也可以留存下文章鏈接呦!
1. 公司間投資
2.養(yǎng)老金計劃的會計計量
3.DB Plan假設的變化對報表的影響
4.外幣折算
5.巴塞爾協(xié)議
1) 資本充足率及要求
①Capital adequacy = bank’s capital / bank’s assets
②Minimum capital requirements:
? Common Equity Tier 1 Capital / Risk-weighted Assets ≥ 4.5%
? Total Tier 1 Capital / Risk-weighted Assets ≥ 6.0%
? Total Capital (Tier 1 Capital plus Tier 2 Capital) / Risk-weighted Assets ≥ 8.0%
2) 最低流動性標準
①Liquidity Coverage Ratio (LCR)= highly liquid assets / expected cash outflows target minimum of 100%.
②Net Stable Funding Ratio (NSFR)= available stable funding / required stable funding target minimum of 100%.
6.保險公司利潤指標
1) Property and Casualty Insurance Companies財產(chǎn)及意外傷害保險公司
①loss and loss adjustment expense ratio = (Loss expense + Loss adjustment expense) / Net premiums earned
②Underwriting expense ratio = Underwriting expense / Net premiums written
③Combined ratio = Loss and loss adjustment expense ratio + Underwriting expense ratio
④Dividends to policyholders ratio = Dividends to policyholders / Net premiums earned
⑤Combined ratio after dividends = Combined ratio + Dividends to policyholders (shareholders) ratio
2) Life and Health Insurance Companies人壽和健康險保險公司
①total benefits paid / net premiums written and deposits
②commissions and expenses incurred / net premiums written and deposits
以上就是CFA二級財務報表重難點的相關內(nèi)容,后期會為大家持續(xù)更新備考干貨,可關注【 備考經(jīng)驗 】欄目查看哦!
說明:因考試政策、內(nèi)容不斷變化與調(diào)整,正保會計網(wǎng)校提供的以上考試信息僅供參考,如有異議,請考生以官方部門公布的內(nèi)容為準!
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