최신NACVA Certified Valuation Analyst (CVA) - CVA무료샘플문제
문제1
In a marital dissolution the parties may be concerned with the change in value that occurred during the marriage. In estate cases, the trustee, the executer, or personal representative will consider adopting the "alternative valuation date"(i.e. six months after the date of death) to determine which is more advantageous. These are the examples of:
In a marital dissolution the parties may be concerned with the change in value that occurred during the marriage. In estate cases, the trustee, the executer, or personal representative will consider adopting the "alternative valuation date"(i.e. six months after the date of death) to determine which is more advantageous. These are the examples of:
정답: A
문제2
Family law courts generally recognize three basic approaches to value. Which of the following is NOT out of those approaches?
Family law courts generally recognize three basic approaches to value. Which of the following is NOT out of those approaches?
정답: B
문제3
Many cost items fall into a " ", in which the decision to expense or to capitalize the expenditures is subjective. One such decision is the dividing line between maintenance expenditures, which
are expenses and capital improvements, which are capitalized.
Many cost items fall into a " ", in which the decision to expense or to capitalize the expenditures is subjective. One such decision is the dividing line between maintenance expenditures, which
are expenses and capital improvements, which are capitalized.
정답: B
문제4
The primary impact on the value of a sinking fund preferred stock results from the fact that redemption creates a finite stream of income to the investor plus .
The primary impact on the value of a sinking fund preferred stock results from the fact that redemption creates a finite stream of income to the investor plus .
정답: B
문제5
The state of the art in the twenty-first century involves incorporating one or all of the following elements into the discount rate to reflect risk EXCEPT:
The state of the art in the twenty-first century involves incorporating one or all of the following elements into the discount rate to reflect risk EXCEPT:
정답: A
문제6
Various transactional and taxation events may occur that change the taxpayer's original basis in the property. These events usually _the original basis.
Various transactional and taxation events may occur that change the taxpayer's original basis in the property. These events usually _the original basis.
정답: B
문제7
Supermajority vote requirements and state dissolution statues are the factors that influence:
Supermajority vote requirements and state dissolution statues are the factors that influence:
정답: D
문제8
Most analysts agree that one of the most important factors in the estimation of the direct capitalization rate for the excess earnings is the perceived persistence of the excess earnings. The longer the time period and the greater the uncertainty of the expectation of excess earnings, the the direct capitalization rate.
Most analysts agree that one of the most important factors in the estimation of the direct capitalization rate for the excess earnings is the perceived persistence of the excess earnings. The longer the time period and the greater the uncertainty of the expectation of excess earnings, the the direct capitalization rate.
정답: B