最新的NACVA Certified Valuation Analyst (CVA) - CVA免費考試真題
問題1
S corporations, limited liability corporations, limited liability partnerships, family limited partnerships, professional corporations, real estate investment trust, investment companies registered under the investment company act of 1940 and personal holding companies are the examples of:
S corporations, limited liability corporations, limited liability partnerships, family limited partnerships, professional corporations, real estate investment trust, investment companies registered under the investment company act of 1940 and personal holding companies are the examples of:
正確答案: C
問題2
Which of the following is NOT a common category of intangible assets?
Which of the following is NOT a common category of intangible assets?
正確答案: C
問題3
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.
正確答案: C
問題4
The advantages of the binomial model over the Black-Scholes model and its variations include:
The advantages of the binomial model over the Black-Scholes model and its variations include:
正確答案: A,C
問題5
Beta is a factor used to measure:
Beta is a factor used to measure:
正確答案: B
問題6
For valuation purposes, the measurement of economic income to be analyzed can be defined in several different ways. Different measurements of economic income that are commonly analyzed in this approach include the following EXCEPT:
For valuation purposes, the measurement of economic income to be analyzed can be defined in several different ways. Different measurements of economic income that are commonly analyzed in this approach include the following EXCEPT:
正確答案: A
問題7
The coverage of fixed charges is a more inclusive ratio than the times-interest-earned ratio in that:
The coverage of fixed charges is a more inclusive ratio than the times-interest-earned ratio in that:
正確答案: B
問題8
Supermajority vote requirements and state dissolution statues are the factors that influence:
Supermajority vote requirements and state dissolution statues are the factors that influence:
正確答案: A
問題9
About half the state and many individual companies have statutes or articles that require a super majority to effect certain corporate actions. If the minority block is of sufficient size to block such actions, there may be cause to reduce the discount for lack of control. In most cases, this would not be grounds for a sight reduction in the discount. Which of the following term is related to this scenario?
About half the state and many individual companies have statutes or articles that require a super majority to effect certain corporate actions. If the minority block is of sufficient size to block such actions, there may be cause to reduce the discount for lack of control. In most cases, this would not be grounds for a sight reduction in the discount. Which of the following term is related to this scenario?
正確答案: B
問題10
When there is a choice among accounting practices, private companies tend towards a more conservative selection in order to minimize taxes, while public companies may account more aggressively in order to report:
When there is a choice among accounting practices, private companies tend towards a more conservative selection in order to minimize taxes, while public companies may account more aggressively in order to report:
正確答案: C
問題11
is the method that produces the largest, quickest depreciation deductions is the one most often selected by closely held businesses, since they are most eager to minimize reported taxable income.
is the method that produces the largest, quickest depreciation deductions is the one most often selected by closely held businesses, since they are most eager to minimize reported taxable income.
正確答案: A
問題12
The income capitalization approach is based on the economic principles of:
The income capitalization approach is based on the economic principles of:
正確答案: C,D
問題13
When preparing a business valuation for reorganization proceedings under bankruptcy statues, the parties will frequently rely on .
When preparing a business valuation for reorganization proceedings under bankruptcy statues, the parties will frequently rely on .
正確答案: D
問題14
No deduction is allowed for any charitable contribution of or more unless the taxpayer substantiates the contribution by a contemporaneous written acknowledge from the donee organization of the contribution.
No deduction is allowed for any charitable contribution of or more unless the taxpayer substantiates the contribution by a contemporaneous written acknowledge from the donee organization of the contribution.
正確答案: D
問題15
Most of the mechanisms for setting prices in buy-sell agreements generally fall into one or a combination of following categories EXCEPT:
Most of the mechanisms for setting prices in buy-sell agreements generally fall into one or a combination of following categories EXCEPT:
正確答案: D
問題16
Documentable, arm's-length, bona fide offers to buy or sell may also be useful evidence of value. Funded bona fide offers (i.e. offers for which the financing for the offer is already in place) should be gives more weight and more consideration than:
Documentable, arm's-length, bona fide offers to buy or sell may also be useful evidence of value. Funded bona fide offers (i.e. offers for which the financing for the offer is already in place) should be gives more weight and more consideration than:
正確答案: D