実用的CIMAPRA19-F03-1 |効果的なCIMAPRA19-F03-1受験トレーリング試験 |試験の準備方法F3 Financial Strategy日本語版復習指南

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CIMA CIMAPRA19-F03-1認証試験に合格することが簡単ではなくて、CIMA CIMAPRA19-F03-1証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。

CIMA F3試験は、60の多肢選択問題からなる客観的なテストです。試験は2つのセクションに分かれています。セクションAとセクションBです。セクションAは、財務戦略、リスク管理、および財務分析をカバーする30の質問から構成されています。セクションBは、財務的意思決定、投資評価、およびコスト管理をカバーする30の質問から構成されています。

CIMAPRA19-F03-1（F3 Financial Strategy）試験は、財務戦略策定、リスク管理、投資決定、および企業金融など、幅広いトピックをカバーしています。この試験では、財務分析、金融市場、および企業金融原則に対する強固な理解が求められます。これは、複数選択問題からなる安全なテスト環境で実施されるコンピュータベースの試験です。試験は難易度が高く、合格するには高い知識、分析スキル、批判的思考能力が必要です。CIMAPRA19-F03-1（F3 Financial Strategy）試験に合格することは、重要な財務の役割を担う準備ができていることを示し、大きな成果となります。

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JapancertはCIMAのCIMAPRA19-F03-1試験の最新の問題集を提供するの専門的なサイトです。CIMAのCIMAPRA19-F03-1問題集はCIMAPRA19-F03-1に関する問題をほとんど含まれます。私たちのCIMAのCIMAPRA19-F03-1問題集を使うのは君のベストな選択です。Japancertは君の試験を最も早い時間で合格できる。学習教材がどんな問題があっても、あるいは君の試験を失敗したら、私たちは全額返金するのを保証いたします。

CIMA F3 Financial Strategy 認定 CIMAPRA19-F03-1 試験問題 (Q148-Q153):

質問 # 148
A project requires an initial outlay of $2 million which can be financed with either a bank loan or finance lease.
The company will be responsible for annual maintenance under either option.
The tax regime is:
* Tax depreciation allowances can be claimed on purchased assets.
* If leased using a finance lease, tax relief can be claimed on the interest element of the lease payments and also on the accounting depreciation charge.
The trainee management accountant has begun evaluating the lease versus buy decision and has produced the following data. He is not confident that all this information is relevant to this decision.

Using only the relevant data, which of the following is correct?

A. The bank loan is $120,000 LESS expensive than the finance lease.
B. The bank loan is $30,000 MORE expensive than the finance lease.
C. The bank loan is $70,000 LESS expensive than the finance lease.
D. The bank loan is $20,000 LESS expensive than the finance lease.

正解：C

質問 # 149
Using the CAPM, the expected return for a company is 10%. The market return is 7% and the risk free rate is
1%.
What does the beta factor used in this calculation indicate about the risk of the company?

A. It has greater risk than the average market risk.
B. It has lower risk than the average market risk.
C. It has the same risk as the average market risk.
D. It is not possible to tell from CAPM.

正解：A

質問 # 150
A company in country T is considering either exporting its product directly to customers in country P or establishing a manufacturing subsidiary in country P.
The corporate tax rate in country T is 20% and 25% tax depreciation allowances are available Which TIIRCC of the following would be considered advantages of establishing a subsidiary in country T?

A. There is a double tax treaty between country T and country P.
B. There are restrictions on companies wishing to remit profit from country P
C. There are high customs cuties payable of products entering country P.
D. The corporate tsx rate in country P is 40%.
E. Year 1 tax depreciation allowances of 100% are available in country P.

正解：A、C、E

質問 # 151
Company A operates in country A and uses currency AS. It is looking to acquire Company B which operates in country B and uses currency B$. The following information is relevant:

The assistant accountant at Company A has prepared the following valuation of company B's equity, however there are some errors in his calculations.

Value of Company B's equity = 14.16 + 16.03 + 17.67 = AS47.86 million
Company B has BS5 million of debt finance.
Which of the following THREE statements are true?

A. The valuation is understated because forecast cash flows beyond year 3 have been ignored.
B. The forecast exchange rates are incorrect as they show the BS strengthening and it should be weakening.
C. The conversion into AS is incorrect as the assistant accountant should have divided by the exchange rate and not multiplied.
D. Cash flow to all investors should be discounted at Company B's cost of equity of 10% rather than its WACC of 8%.
E. The calculations show Company B's entity value, not its equity value.

正解：A、B、D

質問 # 152
A company intends to sell one of its business units. Company W, by a management buyout (MBO). A selling price of S200 million has been agreed.
The managers are discussing with a bank and a venture capital company (VCC) the following financing proposal.

The VCC requires a minimum return on its equity investment In the MBO of 35% a year on a compound basis over 5 years What is the minimum total equity value of Company W in 5 years time in order to meet the VCC's required return? Give your answer to one decimal place.

正解：

解説：
65

質問 # 153
......

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CIMAPRA19-F03-1日本語版復習指南: https://www.japancert.com/CIMAPRA19-F03-1.html