今天练习一下CFA道德考试知识方面的练习题，看看你是不是掌握了CFA道德知识呢？跟着小编一起看看CFA道德考试题！

1. In countries where new local laws relating to calculation and presentation of investment performance conflict with the GIPS standards, firms who have claimed GIPS compliance should most likely:

A. continue to claim GIPS compliance, disclosing non-compliance with new laws.

B. follow local laws, continue to claim GIPS compliance, and disclose conflicts.

C. stop claiming GIPS compliance.

答案：B 。

解析：当公司遵循GIPS准则，和当地法律冲突，应该遵循法律要求，同时披露，这样 可以宣称遵循GIPS。

2. Which of the following is most likely required to comply with the GIPS standards regarding input data? Portfolio valuations must:

A. use accrual accounting for all interest-earning investments.

B. use fair value for periods on or after 1 January 2015.

C. be obtained from independent third parties.

答案：A

解析：根据GIPS要求，2011年1月1日以后value的计算要使用fair value，所以A错在时间。对于涉及应计利息的投资品，如债券，要包括应计利息，B对。


3. The Global Investment Performance Standards least likely require:

A. non-fee-paying portfolios to be excluded in the returns of appropriate composites.

B. composites to be defined according to similar investment objectives and/or strategies.

C. nondiscretionary portfolios to be included in composites.

答案：C

解析：composite的构建必须包括fee-paying和 discretionary portfolios，non- discretionary portfolios不能放，non-fee-paying可放可不放。

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