cfa 一级考试的重点有各种计价方法,很复杂,比如,lifo和fifo,2个lease,资本化和费用化,回购和分股利,折旧和摊销,存货,无形资产,长期资产revaluation model,折旧方法,tax rate的变化,折价和溢价债券,funded status,几种改变现金流的方法,3种security的会计处理,gaap和ifrs的...
首先我们看一下cfa协会官方给出的难度说明: for each exam level,plan on approximately six months of preparation successfully complete the three exams sequentially and accumulate 48 months of approved work experience succe...