瓒瓒CFA涔澶涓锛涓涓CFA浜绾ц缁浜

涓汉

汉ㄥ垮ぇ涓存澶у蹇典功瀛锛涓涓4涓涓村浜璇惧璇锛姝ｅ濮澶CFA跺╀45澶╂堕达3浠芥朵绯荤扮杩涓浜绔锛褰舵崇堕村璇ュ锛涓烘瀛璇剧涓瀹绋搴涓level 2 锛娉涓2012骞磋缁浠渚锛锛

㈠堕寸绱ц揩锛规涓绠虹锛涓烘ㄨ璇10澶╂5notes 瀹涓ら锛CFA涔棰涔瀹浜80%寸涓娆″mock锛2011骞达讹棰锛规涓浜锛瀹涓灏跺锛FSA Equityㄥ30%宸纭ｆ跺锛寰虫惧锛蹇宠风姘村钩pass浜锛杩band 8藉虫

褰朵蹇典勘帮跺ㄧ涓纰板颁涓绡绔锛浣浠4A1B5C缁╄ヤ绾э缁╀绠寰筹浣颁涓汉碉浠浠ヨ风Н搴㈠杩涓榄璇锛褰跺堕瑙寰濡借褰跺ソ锛濡涓借锛涔瑕灏藉瀹杩娆¤璇锛褰汉涓涓璐电

10澶╋冲涓搴浠兼楂FSAEquity锛ㄧ璧涓昏骞寸mock锛涓烘堕翠澶锛mock绠豢搴楂浜0911骞寸mock锛璁や负FSA涓Equity涔澶锛朵ㄥ浠峰间澶э变勾CFA归芥锛浠ユ浜杩骞寸FSA锛Equity绗缁瑙锛撮瑕绾冲哄骞存ョ稿哄广

涓昏瑰涓锛娉涓炬璁や负瑕癸娉瀹ㄥ拌锛锛

1.FSA

1锛

LIFO 涓 FIFO 涔寸杞IS涓BSヨ〃涓ｅ涓accounts(Cash, inventory, retained Earning浠ュ杩浜account娑ratios) 浼浠涔LIFO Liquidation瀵net income 褰卞浠ュLIFO锛FIFOㄨ浆㈠ヨ〃financial ratios浠涔褰卞

2锛

Financial investments 涓HTM锛AFSHFT涔initial cost subsequentcosts璇ュ浣璁板锛浠ュ涓绉ㄥgain/loss,dividend, interest绛璇ュヤIS锛浣涓net income锛锛 杩equity锛浣涓OCI锛

3锛

Earning Quality 杩涓reading寰瑕锛灏灏椤碉瀹mock虹虹瑕ч藉澶э涓哄浠ユ涓reading缁煎璧锋ュ洪

4锛

Equity method, proportional consolidation, consolidation method. 瑕娓妤蜂宸广姣濡dividendㄤ互涓涓绉疯褰锛渚濡equitymethodasset涓澶浜financial investment 杩涓account锛稿帮cash锛婚asset涓锛锛consolidation method subsidiary asset debt combine璧锋ワ杩灏卞浠ユfinancialratios 涔寸浜

5锛

汉璁や负瀹规洪版瑰氨interests capitalization. 杩cap浠ユ涓ょ瑰骞存ョmock虹All interests are capitalized in assets, 浣充asset锛灏变涓濡assetinventory锛杩浜interest灏ュ氨浠COGS褰㈠〃烘ワ濡 asset锛哄ㄧ锛锛interests灏ヤ互depreciationexpense 虹Mock虹澶灏辨璁interests 涓拌cap asset浜锛峰ㄧ瀹ヨ〃涓capitalizedinterest expense 杞负 COGSDepreciation exp,杩浼褰卞EBIT Cash Flow Statement 涓 CFOCFI

6锛

Pension currencytranslation ｄ袱涓readings 虹棰功姣杈镐技锛褰堕惧害浼澧椤碉浣褰舵辩堕存寮介匡荤轰椤电焊锛瑙浠讹锛璺杩绗璁拌蛋璇伙浼浜瑕璇绘浜锛杩涓reading灏卞烘瀹k浜Currency translation杩涓寮瑙寰notes浜锛涔棰浜锛涔宸澶浜

2.Equity

1锛

瑙涓DCFFCF models 芥杈磋锛藉澶у寰瀹规灏辫芥浣昏跺杩涓や釜model芥轰future cash flows 宸诧充cash flowsdividend锛FCFFFCFE宸层

2锛

璁╂Private Comp Valuation杩涓绔锛mock 涓澶虹杩绔浼板兼ā锛涓瑕浠ヨ交蹇

3锛

杩residual method锛RI锛锛杩涓model昏涓剧瑙ｏ灏辨瑰敞cashflow timeline涓DCF FCF浜涓涓枫杩涓寰宸寰瀹规瀵艰寸ㄩcash flow锛璇璇峰涓骞寸notes锛讳褰氨缁父锛村拌mock讹寰拌棰

璇绛

濂芥涓涓堕村澶锛灏5notes蜂涓烘ぉ璇讳换°璧风涓らnotes锛涓撮瑕荤褰绾筹瑕瀵规涓reading借虹ㄨ繁璇notes锛浠ユ瀛锛浠ユ捐〃锛杩杩涓瑰芥瀹浣ヨ跺氨notes缁涔锛缁涔濡濂藉杩锋堕村澶涓璇锛灏变富婚癸寮杞甯汉澶ф浜涓浜2015 杩浜绾х缁╋淇╀浜ヨ锛5涓topics 澶т70锛杩濂芥FSA Equity锛浠ョ璇锛Corp FinFixed Income涔浠ュㄥ濡藉拌揪璇锛绠锛ethics浠ュ50锛娉杩浠渚锛娌℃杩琛杩涓ユ奸璇锛

瓒瓒CFA涔澶涓

瀵逛ｄ涓浠浠负璇璇锛涓瑕浠浠婊¤冻浜ㄨ浜娆notes涔浣浼瀵规釜reading涓浜蜂拌薄锛浣ｅmicro perspective, 浣瑕璺冲虹锛瀹板5notes ㄤ涓ヨ缁惧杩10涓topic 杩璧锋ャ

涓轰涔杩峰锛

涓洪涓浠ヤ绉锛辫浜绉璐璧锋ョ

蹇浜互ㄩ涓浣涓虹璇锛浠瀵圭浜瑙ｏ缂轰瀹瑙瑰伙ｄ互《澶藉界涓姘宸ャ涓锛绉瀛璇达涓娈垫堕翠瀵逛锛浣借浣灏锛

浠ヨ姝蹇娉灏辨寰板锛瀛缁涓烘锛寰ㄧ昏瑕ㄦ渚灏锛杩浜缁绠寮浣寮规瑕锛涓轰涓帮浣涔瀛涓瑗垮藉氨琚瑰浜蹇娉瑕锛杩灏辨ㄩ昏渚濡锛娴杩涓昏锛涓浠琚ㄤequity 浼板硷涔疯ㄤCorpFin capital budgeting. 戒ヨэ跺寰澶涓瑗块芥ヨ浜稿烘瀹杩浜蹇娉ㄥ瑙灏ヤ浼瑰锛濡瑰锛ｉ瀛涓瀛涔浼虹澶х淇广

氨CFA汉涓澶璇涓涓涓涓瑕涓轰炬敞绮惧堕磋惧朵涓瑗夸濡瀹跺涵锛绛

浜浜鸿涓烘浜CFA charter灏辫芥惧板伐浣锛瑰ㄦ楸笺涓鸿捣ㄥ藉锛ㄤ涔浠涔宸ヤ缁瑕CFA涓娣昏辩涓瑗匡瀹ㄨ浜哄＋涓灞浣浜涓浜绛圭宸层