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海伦岛主 · 2020年10月15日

问一道题:NO.PZ201812170100000302

* 问题详情,请 查看题干

问题如下:

Based on Exhibit 1, Company XYZ’s capital adequacy over the last three years, as measured by the three key capital ratios, signals conditions that are:

选项:

A.

mixed.

B.

declining.

C.

improving.

解释:

A is correct.

Company XYZ’s key capital adequacy ratios show mixed conditions. The ratios are calculated as follows:

Common Equity Tier 1 Capital Ratio=Total Common Equity Tier 1 Capital/Total Risk-Weighted Assets

2015 Common Equity Tier 1 Capital Ratio=137,100/1,242,500=11.0%

2016 Common Equity Tier 1 Capital Ratio=142,367/1,282,849=11.1%

2017 Common Equity Tier 1 Capital Ratio=146,424/1,298,688=11.3%

Tier 1 Ratio=(Common Equity Tier 1 Capital+Additional Tier 1 Capital)/ Total Risk-Weighted Assets

2015 Tier 1 Ratio=(137,100+17,600)/1,242,500=12.5%

2016 Tier 1 Ratio=(142,367+20,443)/1,282,849=12.7%

2017 Tier 1 Ratio=(146,424+22,639)/1,298,688=13.0%

Total Capital Ratio=Total Capital/Total Risk-Weighted Assets

2015 Total Capital Ratio=192,900/1,242,500=15.5%

2016 Total Capital Ratio=190,374/1,282,849=14.8%

2017 Total Capital Ratio=191,519/1,298,688=14.7%

The common equity Tier 1 capital ratio and the Tier 1 capital ratio both strengthened from 2015 to 2017, but the total capital ratio weakened during that same period, signaling mixed conditions.

这道题要算的指标比较多,难度倒是不大,想问下考试会有这样不难但是非常耗时间计算的题吗

1 个答案
已采纳答案

Olive_品职助教 · 2020年10月16日

嗨,从没放弃的小努力你好:


这章2019年教材的课后题只有一个case,都是考查定性结论。没有考查计算题的倾向。

2020年课后题新增两个case,涉及到大量计算。这也是协会出题的一个指向标,可能会出类似的计算题目的,建议备考时适当关注。

个人习惯考试遇到这种需要大量计算的题型,可以评估一下耗时,如果所需时间太多,可以先做其他题目,其他有把握的题目都做完有时间再回头慢慢算,这样心里也不会太急,也许会事半功倍。


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虽然现在很辛苦,但努力过的感觉真的很好,加油!