CIMAPRA19-F03-1최신덤프기출문제공부하기

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참고: Itcertkr에서 Google Drive로 공유하는 무료 2023 CIMA CIMAPRA19-F03-1 시험 문제집이 있습니다: https://drive.google.com/open?id=1N1kmnSqlJDyZ30B5m5UTGb2wfeXk3-lj

CIMAPRA19-F03-1인증시험은CIMA사의 인중시험입니다.CIMA인증사의 시험을 패스한다면 it업계에서의 대우는 달라집니다. 때문에 점점 많은 분들이CIMA인증CIMAPRA19-F03-1시험을 응시합니다.하지만 실질적으로CIMAPRA19-F03-1시험을 패스하시는 분들은 너무 적습니다.전분적인 지식을 터득하면서 완벽한 준비하고 응시하기에는 너무 많은 시간이 필요합니다.하지만 우리Itcertkr는 이러한 여러분의 시간을 절약해드립니다.

CIMA F3 자격증 시험은 재무 전략에 관련된 다양한 주제를 다룹니다. 이에는 재무 분석, 리스크 관리, 투자 결정 및 기업 재무 등이 포함됩니다. 이 시험은 재무 관리에서 사용되는 개념과 기술을 철저히 이해해야 하는 객관식 문제로 구성되어 있습니다. 시험에 합격한 후보자들은 재무 데이터를 분석하고, 합리적인 결정을 내리며 이해관계자와 효과적으로 소통하는 필요한 기술을 갖추게 됩니다.

CIMA F3 시험은 금융 전략, 위험 관리, 투자 결정, 금융 성과 평가 등 다양한 주제를 다룹니다. 이 시험은 두 개의 섹션으로 구성되어 있으며, 첫 번째 섹션은 금융 전략에 대한 지식과 이해력을 테스트하고, 두 번째 섹션은 이러한 지식을 실제 상황에서 적용할 수 있는 능력을 평가합니다. 이 시험은 컴퓨터 기반으로 90문항의 객관식 문제로 이루어져 있으며, 2시간의 시간 제한이 있습니다.

>> CIMAPRA19-F03-1최신덤프 <<

CIMAPRA19-F03-1시험응시, CIMAPRA19-F03-1최신 업데이트버전 덤프문제공부

CIMA인증 CIMAPRA19-F03-1시험을 패스하여 자격증을 취득하시면 찬란한 미래가 찾아올것입니다. CIMA인증 CIMAPRA19-F03-1인증시험을 패스하여 취득한 자격증은 IT인사로서의 능력을 증명해주며 IT업계에 종사하는 일원으로서의 자존심입니다. Itcertkr 의 CIMA인증 CIMAPRA19-F03-1덤프는 시험패스에 초점을 맞추어 제일 간단한 방법으로 시험을 패스하도록 밀어주는 시험공부가이드입니다.구매전CIMA인증 CIMAPRA19-F03-1무료샘플을 다운받아 적성에 맞는지 확인하고 구매할지 않할지 선택하시면 됩니다.

최신 CIMA Strategic level CIMAPRA19-F03-1 무료샘플문제 (Q239-Q244):

질문 # 239
Company A is planning to acquire Company B. Both companies are listed and are of similar size based on market capitalisation No approach has yet been made to Company B's shareholders as the directors of Company A are undecided about the most suitable method of financing the offer Two methods are under consideration a share exchange or a cash offer financed by debt.
Company A currently has a gearing ratio (debt to debt plus equity) of 30% based on market values. The average gearing ratio (debt to debt plus equity) for the industry is 50% Although no formal offer has been made there have been market rumours of the proposed bid. which is seen as favorable to Company A.
As a consequence. Company As share price has risen over the past few weeks while Company B's share price has fallen.
Which THREE of the following statements are most likely to be correct?

A. Company A's gearing will increase following a share exchange.
B. Company B's shareholders will be able to participate in the future growth of the combined business if it is a share exchange
C. Based on current share price movements, a share exchange would mean Company A has to issue fewer shares to acquire Company B than it would have done a few weeks ago
D. Company A's weighted average cost of capital will fall if financing is with debt
E. The method of finance chosen will not affect the post-acquisition earning per share of the combined business

정답：C,D

질문 # 240
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 conversion into AS is incorrect as the assistant accountant should have divided by the exchange rate and not multiplied.
B. The forecast exchange rates are incorrect as they show the BS strengthening and it should be weakening.
C. Cash flow to all investors should be discounted at Company B's cost of equity of 10% rather than its WACC of 8%.
D. The valuation is understated because forecast cash flows beyond year 3 have been ignored.
E. The calculations show Company B's entity value, not its equity value.

정답：B,C,D

질문 # 241
F Co. is a large private company, the founder holds 60% of the company's share capital and her 2 children each hold 20% of the share capital.
The company requires a large amount of long-term finance to pursue expansion opportunities, the finance is required within the next 3 months. The family has agreed that an Initial Public Offering (IPO) should not be pursued at this time, because it would take up to 12 months to arrange.
The existing shareholders are currently considering raising the required finance from an established Venture Capitalist in the form of debt and equity. The Venture Capitalist has agreed to provide the required finance provided it can earn a return on investment of 25% per year. In addition, the Venture Capitalist requires 60% of the equity capital, a directorship in the company and a veto on all expenditure of a capital or revenue nature above a specified limit.
From the perspective of the family, which of the following are advantages of raising the required finance from the Venture Capitalist?
Select all that apply.

A. The changes in shareholding as a result of the Venture Capital investment.
B. The experience of the Venture Capitalist with growing businesses.
C. The speed with which the finance can be obtained.
D. The veto on expenditure above a specified level of a revenue or capital nature.
E. The cost of the finance under the Venture Capital investment.

정답：D,E

질문 # 242
A company is planning a share repurchase programme with the following details:
* Repurchased shares will be immediately cancelled.
* The shares will be purchased at a premium to the market share price.
The current market share price is greater than the nominal value of the shares.
Which of the following statements about the impact of the share repurchase programme on the company's financial statements is correct?

A. The premium to the market value would be charged to the Income Statement.
B. The premium to the nominal value would be charged to retained earnings.
C. The total value of the equity in its Statement of Financial Position would remain unchanged.
D. The share capital figure would reduce by the nominal value of the shares purchased.

정답：D

질문 # 243
A company is concerned about the interest rate that it will be required to pay on a planned bond issue.
It is considering issuing bonds with warrants attached.
Advise the directors which of the following statements about warrants is NOT correct?

A. Warrants can be sold back to the issuing company for the nominal value of the share if no longer required by the bond holder.
B. Warrants can potentially be very expensive because they can involve the issue of shares at a discount in the future if exercised.
C. Warrants give the holder the right to buy ordinary shares in the company at a fixed price at a future date.
D. Warrants are a debt sweetener attached to the bond to drive down the interest rate payable on the bond.

정답：A

질문 # 244
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CIMA인증 CIMAPRA19-F03-1시험을 패스하기 위하여 잠을 설쳐가며 시험준비 공부를 하고 계신 분들은 이 글을 보는 즉시 공부방법이 틀렸구나 하는 생각이 들것입니다. Itcertkr의CIMA인증 CIMAPRA19-F03-1덤프는 실제시험을 대비하여 제작한 최신버전 공부자료로서 문항수도 적합하여 불필요한 공부는 하지 않으셔도 되게끔 만들어져 있습니다.가격도 착하고 시험패스율 높은Itcertkr의CIMA인증 CIMAPRA19-F03-1덤프를 애용해보세요. 놀라운 기적을 안겨드릴것입니다.

CIMAPRA19-F03-1시험응시: https://www.itcertkr.com/CIMAPRA19-F03-1_exam.html