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隐藏支付积分根据《上海证券交易所股票上市规则》，下列情形中，上市公司不需要在2018年1月31日前进行业绩预告的是（ ）。
A. 丁上市公司预计2017年度净利润为5000万元，较2016年度净利润下降2500万元 B. 甲上市公司预计2017年度净利润为-100万元 C. 丙上市公司预计2017年度净利润500万元，较2016年度净利润增加1000万元 D. 乙上市公司预计2017年度净利润为3000万元，较2016年度净利润增加2000万元 【答案与解析】- 0
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Which of the following statements regarding the role of the firm’s audit committee is most accurate?
A. At least one member of the audit committee must possess sufficient financial knowledge. B. The audit committee may consist of some member of the management team. C. The audit committee is only resp…- 0
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Which of the following statements accurately describe filtered historical simulation? Filtered historical sumulation:
A. is only reasonable for small portfolios, and empirical evidence does not support its predictive ability. B. is not flexible enough to capture conditional volatility and volatility clustering. C. is…- 0
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2019企业会计准则、应用指南及解释 汇编
本文汇编了截至2018年12月31日财政部制定并发布的《企业会计准则》原文、应用指南及会计准则解释。 目 录 企业会计准则——基本准则（2014 年修订）………………………………………………. 8 企业会计准则第 1 号——存货（2006）……………………………………………………. 15 企业会计准则第 2 号——长期股权投资（2014 修订）…………………………….. 19 企业会…- 0
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根据相关规定，下列关于深交所主板上市公司董事会专门委员会的说法中，错误的是（ ）。
A. 董事会专门委员会成员应全部由董事组成 B. 公司董事会应当设立审计委员会，应有1名会计专业人士并担任召集人 C. 公司董事会设立薪酬与考核委员会的，委员会成员不得少于3名 D. 公司提名委员会成员中，独立董事应当占半数以上并担任召集人 【答案与解析】- 0
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首次公开发行股票网下配售时，发行人和主承销商可以向其配售股票的投资者为（ ）。
A. 主承销商控股股东管理的公募基金 B. 发行监事能够施加重大影响的公司 C. 持有主承销商10%股份的股东 D. 过去6个月内与主承销商签署私募公司债券承销协议的公司 E. 主承销商高级管理人员配偶的姐姐 【答案与解析】- 0
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Which of the following statements about value at rish(VAR) is TRUE?
A. VAR is independent of probability level. B. VAR is not dependent on the choice of holding period. C. VAR decreases with longer holding periods. D. VAR decreases with lower confidence level.- 1
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下列关于国有股东发行可交换公司债券的说法中，正确的是（ ）。
A. 国有控股股东应当在上市公司董事会审议通过证券发行方案后，按照规定程序在上市公司股东大会召开前不少于20个工作日，将该方案逐级报省级或省级以上国有资产监督管理机构审核 B. 上市公司国有股东发行的可交换公司债券交换为上市公司每股股份的价格应不低于股东大会决议公告日前1个交易日、前20个交易日、前30个交易日该上市公司股票均价中的最高者 C. 上市公司国有股东发行的可交换公司债券，其利率不可超过…- 0
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Which of the following statements regarding corporate risk governance is correct?
A. Management of the organization is ultimately responsible for risk oversight. B. A risk committee is useful for enforcing the firm's risk governance principles. C. Effective risk governance req…- 0
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A board of directors is evaluating the implementation of a new ERM program at an asset management company. Which statement below is consistent across the various current definitions of an ERM program and most appropriate to be included in the company’s ERM definition and goals?
A. The ERM program should reduce costs by transferring or insuring most of the company's major risk exposures. B. The major goal of the new ERM program should be to reduce earnings volatility. C.…- 0
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根据《证券发行上市保荐业务管理办法》，保荐机构应当在推荐发行人证券上市的上市保荐书中包括的内容是（ ）。
A. 保荐机构内部审核程序简介及内核意见 B. 对发行人发展前景的评价 C. 保荐机构与发行人的关联关系 D. 逐项说明本次发行是否符合《中华人民共和国公司法》和《中华人民共和国证券法》规定的发行条件和程序 E. 发行人存在的主要风险 【答案与解析】- 0
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The board of directors of a growing asset management company has recommended that the firm establish an ERM framework. Which of the following represents a key benefit that the firm will likely attain after establishing an ERM framework?
A. Allowing the company to determine and make use of a higher risk appetite. B. Finding the optimal reporting methodology for each risk function. C. Improving the top-down communication and coordinati…- 0
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根据企业会计准则相关规定，不考虑其他因素的影响，下列各公司为甲公司关联方的是（ ）。
A. 与甲公司共同出资设立合营企业的合营方C公司 B. 对甲公司有间接重大影响的投资方D公司 C. 与甲公司存在长期业务往来，为甲公司提供80%关键原材料的B公司 D. 与甲公司同受乙公司重大影响的A公司 【答案与解析】- 0
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Jack is evaluating the existing risk management system of ABC Asset Management. She is asked to match the following events to the corresponding type of risk. Identify each numbered event as a market risk, credit risk, operational risk, or legal risk event.
1. Insufficient training leads to misuse of order management system. 2. Credit spreads widen following recent bankruptcies. 3. Option writer with counterparty cannot be netted because they originated …- 1
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中国人吃肉与美元垃圾
"How China Could Change the World By Taking Meat Off the Menu?"，“（我们）把中国人菜单上的肉撤下来，会怎样改变世界呢？”这是美国《时代周刊》网站1月22日的一篇文章的标题，文章讲的是中国畜牧业及温室气体排放的气候问题。 人家英文标题的主语好像是China中国，意思是中国人自己要自觉点，自己动手把菜单上…- 1
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Under which circumstance, setting an independent risk management department will increase a bank’s value?
A. When the risk taken by the bank increases, the corresponding cost produced by the risk is low. B. There are different business lines within the bank, and each line manages its risk independently. C…- 0
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Which of the following statements regarding generalized extreme value(GEV) and peakover-threshold(POT) is CORRECT?
A. POT requires the estimation of one more parameter than GEV. B. Both POT and GEV focus on the distribution of extreme values above a specified threshold. C. Only one of the approaches has a tail par…- 0
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Which of the following statements regarding market, credit, and operational risk is correct?
A. People risk relates to the risk associated with incompetence and lack of suitable training of internal employees and/or external individuals. B. Between two counterparties, presettlement risk is al…- 0
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下列（ ）不属于杠杆率指标的优点。
A. 具备逆周期调节作用，能维护金融体系稳定和实体经济发展 B. 避免了资本套利和监管套利 C. 能防范银行背离审慎经营原则、过度积聚高风险资产 D. 是风险中性的，相对简单易懂 【答案与解析】- 0
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Which of the following items accurately describe a disadvantage of non-parametric methods?
A. Difficult to estimate losses significantly larger than the maximum loss within the data set. B. Analysis depends critically on forecasted data. C. Volatile data periods lead to VAR and ES estimates…- 1
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Tim Jones is evaluating two mutual funds for an investment of $100,000. Mutual fund A has $20,000,000 in assets, an annual expected return of 14 percent, and an annual standard deviation of 19 percent. Mutual fund B has $8,000,000 in assets, an annual expected return of 12 percent, and an annual standard deviation of 16.5 percent. What is the daily value at risk (VAR) of Jones’ portfolio at a 5 percent probability if he invests his money in mutual fund A?
A. $38,480. B. $13,344. C. $1,668. D. $1,924.- 0
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