CIMAPRA19-F03-1日本語独学書籍、CIMAPRA19-F03-1無料試験
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F3財務戦略試験としても知られるCIMA CIMAPRA19-F03-1は、金融のキャリアを追求している人にとって不可欠な試験です。この試験では、財務戦略と管理に関する知識をテストし、CIMAの専門資格の重要な部分です。
CIMA F3:財務戦略は、現代の組織における財務戦略を取り巻く重要な概念の学生の知識と理解をテストするために設計された専門レベルの試験です。この試験は、Chartered Institute of Management Accountants(CIMA)シラバスの一部であり、財務管理部門で働きたい学生にとって重要です。また、現在の組織のランクを上げたい個人にも必要です。
試験の準備方法-信頼的なCIMAPRA19-F03-1日本語独学書籍試験-最新のCIMAPRA19-F03-1無料試験
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CIMA F3 Financial Strategy 認定 CIMAPRA19-F03-1 試験問題 (Q226-Q231):
質問 # 226
A company has two divisions.
A is the manufacturing division and supplies only to B, the retail division.
The Board of Directors has been approached by another company to acquire Division B as part of their retail expansion programme.
Division A will continue to supply to Division B as a retail customer as well as source and supply to other retail customers.
Which is the main risk faced by the company based on the above proposal?
- A. Shareholders will be opposed to the divestment and stop the acquisition.
- B. Suppliers to Division A will be opposed to the divestment and stop the acquisition.
- C. Division A's going concern is highly dependent on its relationship with Division B as a retail customer.
- D. The level of quality of the product will not be maintained by the acquired company.
正解:C
質問 # 227
A listed company is planning a share repurchase.
Research into different offer prices has given the following data with regards acceptance by the shareholders at different prices:
What price should be offered to shareholders if the retained earnings of the company are to remain unchanged?
- A. $10.00
- B. $9.50
- C. $9.00
- D. $8.50
正解:B
質問 # 228
SUP is a large supermarket chain. It produces many 'own brand' goods in Country S where the parent company is located. These goods are sold in SUP's supermarkets in Country S as well as being sold at a 'transfer price' to SUP companies located in foreign countries for sale in the SUP supermarkets located in that country.
Which of the following factors is the most important for SUP from a lax planning and compliance viewpoint when setting prices for the 'own brand' goods sold to other group companies'?
- A. Complying with tax thin capitalisation regulations that apply in both tax jurisdictions.
- B. The price should be much lower than average if the group company that is purchasing the goods has a higher marginal tax rate than the SUP parent company.
- C. The price should be higher than for other group companies if the group company that is purchasing the goods has a higher marginal tax rate than the SUP parent company.
- D. The price should be the same as the price that would be charged by SUP to other, independent, supermarkets that are located in the same foreign country as the group company that requires the goods.
正解:A
質問 # 229
Company A has made an offer to take over all the shares in Company B on the following terms:
* For every 20 shares currently held, Company B's shareholders will receive $100 bond with a coupon rate of 3%
* The bond will be repaid in 10 years' time at its par value of $100.
* The current yield on 10 year bonds of similar risk is 6%.
What is the effective offer price per share being made to Company B's shareholders?
- A. $4.50
- B. $6.43
- C. $3.89
- D. $6.89
正解:C
質問 # 230
On 31 October 20X3:
* A company expected to agree a foreign currency transaction in January 20X4 for settlement on 31 March
20X4.
* The company hedged the currency risk using a forward contract at nil cost for settlement on 31 March
20X4.
* The transaction was correctly treated as a cash flow hedge in accordance with IAS 39 Financial Instruments: Recognition and Measurement.
On 31 December 20X3, the financial year end, the fair value of the forward contract was $10,000 (asset).
How should the increase in the fair value of the forward contract be treated within the financial statements for the year ended 31 December 20X3?
- A. Not recognised in 20X3 as the forward contract is not settled until after the year end.
- B. Not recognised in 20X3 as the gain will be offset by a loss on the hedged transaction.
- C. A $10,000 profit will be recognised within other comprehensive income.
- D. A $10,000 profit will be recognised within the Income Statement.
正解:C
質問 # 231
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