CFA
2020-02-06 13:32:20 0 举报AI智能生成
CFA 2020一级框架
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Book4
Session10：Corporate Finance (1)
R31:Introduction to Corporate Governance and other ESG Considerations
*R32:Capital Budgeting
*R33:Cost of Capital
Session11：Corporate Finance (2)
R34:Measures of Leverage
*R35:Working Capital Management
Session 12:Equity Investments(1)
R36:Market Organization and Structure
R37:Security Market Indexes
R38: Market Efficiency
Session 13:Equity Investments(2)
R39:Overview of Equity Securities
R40:Introduction to Industry and Company Analysis
Book 5
Session 14:Fixed Income (1)
R42:Fixed-Income Securities: Defining Elements
R43:Fixed-Income Markets: Issuance, Trading, and Funding
R44:Introduction to Fixed-Income Valuation
R45:Introduction to Asset-Backed Securities
Session 15:Fixed Income (2)
R54:Understanding Fixed-Income Risk and Return
R55:Fundamentals of Credit Analysis
Session 16:Derivatives
R48:Derivative Markets and Instruments
Forward
Futures
Option
Swap
R49:Basics of Derivative Pricing and Valuation
Risk neutral approach
Put call Parity
Book6
Session 17:Alternative Investments
R50:Introduction to Alternative Investments
Session18：Portfolio Management(1)
R51:Portfolio Management: An Overview
R52:Portfolio Risk and Return: Part I
R53:Portfolio Risk and Return: Part II
Session19：Portfolio Management(2)
R54:Basics of Portfolio Planning and Construction
R55:Introduction to Risk Management
R56:Technical Analysis
R57:Fintech in Investment Management
Book1
Session 1:Ethical and Professional Standards
R1:Ethics and Trust in the Investment Profession
R2:Code of Ethics and Standards of Professional Conduct
R3:Guidance for Standards
Professinalism
Knowledge of the law
Independence and objectivity
Misrepresentation
Misconduct
（天）Integrity of capital markets
Material nonpublic information
Market Manipulation
（地）Duty To Clients
Loyalty, prudence and care
Fair dealing
Suitability
Performance presentation
Preservation of confidentiality
（人）Duty To employers
Loyalty
Additional compensation arrangements
Responsibility of supervisors
（我的本职工作）Investment
Diligence and reasonable basis
Communication with clients
Record retention
（利益冲突）重要Confilcts of interest
Disclosure of conflicts
Priority of transaction
Referral fees
Responsibility as members
Conducts as members and candidates
Reference to CFA institute , designation
R4:Introduction to the Global Investment Performance Standards
R5:Global Investment Performance Standards (GIPS)
Session 2 Quantitative Methods
（金融计算器+金融基础知识）R6:The Time Value of Money
（概率论）R7:Statistical Concepts and Market Returns
（概率论）R8:Probability Concepts
Session 3 Quantitative Methods (2)
（概率论）R9:Common Probability Distributions
（概率论）R10:Sampling and Estimation
（概率论）R11:Hypothesis Testing
Book2
Session 4 Economics (1)
R12:Topics in Demand and Supply Analysis
Demand&Supply 需求与供给
Consumer demand:消费者需求---研究消费者行为
Consumer choice theory:消费者决策理论
Utility theory:效用理论（优先理论）
Diminishing marginal utility
R13:The Firm and Market Structures
Factors of production:生产要素
Labor:劳动力
Capital:资本
Productivity:生产力（生产的产品和服务的总量/所耗资源总数）
Diminishing marginal productivity:编辑生产率递减理论
Diminishing marginal return:边际回报递减理论
The Firm
Revenue
Total Revenue:总收益
Average revenue:平均收益
Cost
Total cost:总成本
fixed cost
Variable cost
Average cost
Breakeven point
Market structures:市场结构
Perfect competition
Monopolistic competition
Oligopoly
Pure monopoly
【宏观经济学】R14:Aggregate Output, Prices, and Economic Growth
【宏观经济学】R15:Understanding Business Cycles
Session 5 Economics (2)
【宏观经济学】R16:Monetary and Fiscal Policy
R17:International Trade and Capital Flows
R18:Currency Exchange Rates
Book3
Session6:Financial Reporting
and Analysis(1)20%
and Analysis(1)20%
R19:Introduction to Financial Statement Analysis
R20:Financial Reporting Standards
Session7:Financial Reporting
and Analysis(2)
and Analysis(2)
R21:Understanding Income Statements（I/S）录像
Components
Net income
Revenuses
Net revenue
Expenses
Cost of goods sold
Selling,geneal,and administrative expenses
Deoreciation and amortization
Tax expense
Interest expense
Losses
By nature
By function
Other income
R22:Understanding Balance Sheets(B/S) 照片
Format and Components
Assets
Cash and equivalents
*Accounts receivable(A/R)
Inventory
Financial assets
held to maturity(HTM)
trading<3个月
availiable for sale(AFS)
*Prepaid expenses
Property plant, and equipment
Investment in affiliates
Investment propety
Intangible assets
goodwill
long asset
current assets
Liabilities
Accounts payable
Financial Liabilities
Unearned revenue（U/R）
Accrued Liabilities(expense)
Income Taxes payable
Long-term debt
Deferred tax liabilities
Owner's equity
Capital
Additional paid-in capital
Retained earnings
Other comprehensive income
Changes resulting from foreign currency translation (FX translation)
Minimum pension liability adjustments
Pension(养老金）
defined contribution( DC)
强调这个 defined benefit( DB)
Unrealized gains and losses from cash flow hedging derivatives
Unrealized gains and losses from available-for-sale
(Solely for IFRS) changes in the value in excess of historical cost of long lived assets measured using the revaluation model rather than the cost model
Alternative formats
Classified balance sheet
Liqudity-based presentations (under IFRS only)
R23:Understanding Cash Flow Statements(C/F) 权益变更
Operating cash flow（CFO）
+CF
1、Cash collected form customers
-CF
1、Cash paid to employees and suppliers
Investing cash flows(CFI)
+CF
Sale proceeds from fixed assets
-CF
Financing cash flows(CFF)
R24:Financial Analysis Techniques
Three pillars in accounting
Historical costs
Definition
Historical cost
Amortized cost
Current cost
Realizable value
Present value
Fair value
fair value的三个条件
Unrelated party
willingness（出于自愿）
well-informed
Accrual accounting
Cash received in advance
Cash paid in advance
Cash received in arrears
Cash paid in arrears
Double entry method
Session8:Financial Reporting
and Analysis(3)
and Analysis(3)
R25:Inventories
R26:Long-lived Assets
R27: Income Taxes
R28: Non-current (Long-term) Liabilities
Session9:Financial Reporting
and Analysis(4)
and Analysis(4)
R29:Financial Reporting Quality
R30: Applications of Financial Statement Analysis
职业：本科
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