匯總好了！CFA二級(jí)財(cái)務(wù)報(bào)表重難點(diǎn)！

匯總好了！CFA二級(jí)財(cái)務(wù)報(bào)表重難點(diǎn)！財(cái)務(wù)報(bào)表分析是CFA一級(jí)考試的考試重點(diǎn)，內(nèi)容涉及三大會(huì)計(jì)報(bào)表、現(xiàn)金流量測(cè)控、養(yǎng)老會(huì)計(jì)、管理會(huì)計(jì)等會(huì)計(jì)術(shù)語(yǔ)，考試難度不是很大但財(cái)報(bào)分析考試題量多，對(duì)于沒(méi)有會(huì)計(jì)知識(shí)的考生來(lái)說(shuō)難免感到頭大，并且現(xiàn)在的考核方式更加靈活，大家還是要提起重視！

正保會(huì)計(jì)網(wǎng)校的老師給大家總結(jié)了CFA二級(jí)財(cái)報(bào)分析里面的重點(diǎn)難點(diǎn)，幫助大家更快的了解和掌握知識(shí)點(diǎn)，備考CFA二級(jí)考試的同學(xué)快來(lái)學(xué)習(xí)吧！內(nèi)容比較多，大家也可以留存下文章鏈接呦！

1. 公司間投資 

2.養(yǎng)老金計(jì)劃的會(huì)計(jì)計(jì)量 

3.DB Plan假設(shè)的變化對(duì)報(bào)表的影響 

4.外幣折算 

5.巴塞爾協(xié)議 

1) 資本充足率及要求

①Capital adequacy = bank’s capital / bank’s assets

②Minimum capital requirements：

? Common Equity Tier 1 Capital / Risk-weighted Assets ≥ 4.5%

? Total Tier 1 Capital / Risk-weighted Assets ≥ 6.0%

? Total Capital (Tier 1 Capital plus Tier 2 Capital) / Risk-weighted Assets ≥ 8.0%

2) 最低流動(dòng)性標(biāo)準(zhǔn)

①Liquidity Coverage Ratio (LCR)= highly liquid assets / expected cash outflows target minimum of 100%.

②Net Stable Funding Ratio (NSFR)= available stable funding / required stable funding target minimum of 100%.

6.保險(xiǎn)公司利潤(rùn)指標(biāo) 

1) Property and Casualty Insurance Companies財(cái)產(chǎn)及意外傷害保險(xiǎn)公司

①loss and loss adjustment expense ratio = (Loss expense + Loss adjustment expense) / Net premiums earned

②Underwriting expense ratio = Underwriting expense / Net premiums written

③Combined ratio = Loss and loss adjustment expense ratio + Underwriting expense ratio

④Dividends to policyholders ratio = Dividends to policyholders / Net premiums earned

⑤Combined ratio after dividends = Combined ratio + Dividends to policyholders (shareholders) ratio

2) Life and Health Insurance Companies人壽和健康險(xiǎn)保險(xiǎn)公司

①total benefits paid / net premiums written and deposits

②commissions and expenses incurred / net premiums written and deposits

以上就是CFA二級(jí)財(cái)務(wù)報(bào)表重難點(diǎn)的相關(guān)內(nèi)容，后期會(huì)為大家持續(xù)更新備考干貨，可關(guān)注【 備考經(jīng)驗(yàn) 】欄目查看哦！

說(shuō)明：因考試政策、內(nèi)容不斷變化與調(diào)整，正保會(huì)計(jì)網(wǎng)校提供的以上考試信息僅供參考，如有異議，請(qǐng)考生以官方部門公布的內(nèi)容為準(zhǔn)！

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