注册金融分析师一级-29
（总分：45. 00，做题时间：90分钟）
一、Morning Session （总题数：45,分数：45. 00）
John Klement is a soybean farmer who harvestsf long-term debt 』
解析：Operating liabilities result from the operations of the firm and consist of operating and trade liabilities such as accounts payable, customer advances, and accrued liabilities. Financing liabilities are a result of prior financing inflows. Financing liabilities （current） include short-term notes payable and the current maturities of long-term debt.
Daniel Blair recently joined an investment club with several of his coworkers. Members of the club are generally quite conservative and are unwilling to invest in debt securities with credit ratings below AA. New investments are always evaluated in the context of the overall portfolio. Based on the attributes of the investment club members, they will most likely pursue an investment strategy that:
（分数：）
attempts to reduce a portfolio's standard deviation through diversification. V
seeks the lowest risk securities.
tries to totally eliminate systematic risk.
解析：Risk averse does not mean minimizing or eliminating risk, only preferring the lower risk investment of two alternative investments with the same expected return.
Which of the following would NOT be found in the statement of stockholders" equity?
（分数：）
Extraordinary items. V
The cumulative effect of exchange rate change
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