首先我們先說說CFA考試稅,這是CFA協會將會依據所需繳納的注冊費和考試費按3%的比例加收營業稅費(Business Tax)。不僅僅有這些還有營業稅費按7%的比例加收城市建設和維護費(Urban Construction and Maintenance Tax)及按3%的比例加收教育附加費(Education Surcharge)。
CFA一級權益投資真題解析?,An analyst has prepared a table of the average trailing twelve-month price-to-earning (P/E), price-to-cash flow (P/CF), and price-to-sales (P/S) for the Tanaka Corporation for the years 2014 to 2017.
CFA一級企業發行人例題解析Consider the two investments below. The cash flows as well as the NPV and IRR for the two investments are given. For both investments, the required rate of return is 10%.