同学们，二级首秀高频知识来了！
背不背的先不说，
一定完整要看（读）一遍哦，
争取有个印象。
知识点1：方差分析
关联科目及章节：数量-R2-多元回归
考点介绍：方差分析是线性回归分析的核心手段，其是产出各种回归计量指标的基本依据。
知识复习：
（simple regression是k=1的情况，k为自变量的个数）
相关习题：
Based on the information in the above exhibit,the R^2 for the regression is closest to:
A.0.1504
B.0.8496
C.0.8643
查看答案+详细解析
知识点2：无偏预期理论
关联科目及章节：固收-R28-期限结构与利率的动态变动
考点介绍：无偏预期理论是传统利率期限理论的一种，考生需熟悉其基本假设及特征。
知识复习：
相关习题：
Which of the following statements about traditional term structure theories is incorrect?
A.Unbiased expectation theory argues that a forward interest rate corresponding to a certain future period is equal to the expected future zero interest rate for that period.
B.Under segmented market theory,a major investor such as a large pension fund or an insurance company invests in bonds of a certain maturity and does not readily switch from one maturity to another.
C.The basic assumption underlying the preferred habitat theory is that investors prefer to preserve their liquidity and invest funds for short periods of time.
查看答案+详细解析
知识点3：并购法与权益法的对比
关联科目及章节：财报-R9-公司间投资
考点介绍：公司之间的股权投资一直以来都是CFA考试的重点，而且出现在许多学科，如一级另类投资中的杠杆收购、二级公司金融的兼并收购，但是二级财报的公司间投资侧重不在于防御策略等偏宏观的知识，而是在于会计处理这样的微观知识。
知识复习：
相关习题：
Compared with using equity method,using acquisition method to account for inter-corporate investment would least likely result in:
A Higher assets and liabilities.
B Higher net income.
C Higher revenue.
查看答案+详细解析
知识点4：自由现金流的计算
关联科目及章节：权益-R23-自由现金流折现模型
考点介绍：自由现金流折现模型是绝对估值法中占据着重要地位，适用范围广泛，而其分子端—自由现金流的计量与预期就显得尤为重要，体现为该模型定价的中枢因素。
知识复习：
相关习题：
Anna asks her assistant,Phil,to gather financial information of a biotech company for her valuation.Phil collected data from the company’s annual report 2020,which is presented in the table below:
If interest expense for 2020 is$450 million and tax rate is 40%,the FCFE of Ace Group in 2020 is:
A.1960.
B.1560.
C.1880.
查看答案+详细解析
今天的知识你学会了吗？
别忘记，做例题加深印象哦！
