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CIMA P3題庫上線 認證考試是個檢驗IT專業知識的認證考試。
CIMA的P3 - Risk Management題庫上線考試其實是一個技術專家考試， CIMA的P3 - Risk Management題庫上線考試可以幫助和促進IT人員有一個優秀的IT職業生涯，有了好的職業生涯，當然你就可以為國家甚至企業創造源源不斷的利益，從而去促進國家經濟發展，如果所有的IT人員都這樣，那麼民富則國強。 如果你使用了我們提供的培訓資料，您可以100%通過考試。CIMA P3 參考資料 認證考試在IT行業裏有著舉足輕重的地位，相信這是很多專業的IT人士都認同的。
如果你有夢想就去捍衛它。高爾基曾說過，信仰是一個偉大的情感，是一種創造的力量。我的夢想是成為一個最頂級的的IT專家，如果想就這樣努力達到我夢想的彼岸，我想那對我來說是遙遙無期的努力，成功可以走捷徑，只要你選擇得當，我利用了Goldmile-Infobiz CIMA的P3題庫上線考試培訓資料訓資料，才順利通過 CIMA的P3題庫上線考試認證，Goldmile-Infobiz CIMA的P3題庫上線考試培訓資料是性價非常高的培訓資料，如果你和我一樣，也有一個IT夢，那就來找Goldmile-Infobiz CIMA的P3題庫上線考試培訓資料，它會幫助你實現你的夢想。
CIMA P3題庫上線 - 在IT行業工作的你肯定也在努力提高自己的技能吧。
在如今競爭激烈的IT行業中，通過了CIMA P3題庫上線 認證考試是有很多好處的。因為有了CIMA P3題庫上線 認證證書就可以提高收入。拿到了CIMA P3題庫上線 認證證書的人往往要比沒有證書的同行工資高很多。可是CIMA P3題庫上線 認證考試不是很容易通過的，所以Goldmile-Infobiz是一個可以幫助你增長收入的網站.
與其浪費你的時間準備考試，不如用那些時間來做些更有用的事情。所以，趕快去Goldmile-Infobiz的網站瞭解更多的資訊吧，錯過了這個機會你會後悔的。
P3 PDF DEMO:
QUESTION NO: 1
P Ltd manufactures and sells electrical goods through retail outlets.
N is P Ltd's Sales Director. He has been recently promoted from a senior sales position with
P Ltd. He has been forced to spend the first six months as Sales Director on dealing with an administrative mess left behind by the previous sales director.
You are a Senior Management Accountant at P Ltd. You have worked with N for many years.
N has worked hard and has made many changes that have brought significant benefit to the business.
N has asked you to postpone the recording of some purchase invoices so that he will meet his quarterly targets on profit margin.
What should you do?
A. Collect all the facts, distance yourself from the situation but say nothing.
B. Write up the facts of the issue and put it on your files.
C. Do nothing, no rules have been broken, tell N that you cannot do as he asks and that he needs to abide by the professional codes.
D. Document the situation and present the facts to your manager.
Answer: C
QUESTION NO: 2
M plc has a $2 million loan outstanding on which the interest rate is reset every 6 months for the following 6 months and the interest is payable at the end of that 6-month period. The next
6-monthly reset period starts in
3 months and the treasurer of M plc thinks that interest rates are likely to rise between now and then.
Current 6-month rates are 7.2% and the treasurer can get a rate of 7.7% for a 6-month forward rate agreement (FRA) starting in 3 months' time. By transacting an FRA the treasurer can lock in a rate today of 7.7%.
If interest rates are 8.5% in 3 months' time, what will the net amount payable be?
Give your answer to the nearest thousand dollars.
Answer:
$77000
QUESTION NO: 3
Which of the following represents the greatest risk associated with introducing a system of post-completion audit for investment projects?
A. The audit itself will waste time.
B. The entity may withdraw from a project without good cause.
C. Decision makers may be deterred from taking responsible risks.
D. The entity will realise that its approach to project appraisal is flawed.
Answer: C
QUESTION NO: 4
H is a senior production manager for P Ltd which is about to make a strategic decision on setting up a new production line requiring $3 million of new specialist equipment.
H's daughter is friends with and goes to school with the daughter of T, the sales manager in
KK Ltd. KK Ltd is a potential supplier of the specialist equipment that P Ltd requires.
T owns a holiday home. H's daughter regularly accompanies T's daughter on family vacations at this holiday home, all at T's expense.
H is the only person working for P Ltd who is qualified to select the specialist equipment. KK
Ltd will definitely bid for the sale.
What should H do?
A. H should declare an interest and withdraw from the assessment process.
B. H should permit KK Ltd to bid, but should insist that T should not be involved.
C. H should declare an interest, giving details of his daughter's friendship with T's daughter, but should participate fully in the assessment process.
D. H should exclude KK Ltd from the bidding process.
Answer: C
QUESTION NO: 5
RFG is considering a major expansion that will result in a more diversified business model.
At present, RFG's market capitalisation is $240 million. This is based on a beta of 1.6. The risk free rate is 4% and the market rate of return is 9%. RFG is financed entirely by equity.
The company generates an annual cash surplus of $28.8 million.
The expansion will cost $50 million and will generate future cash flows of $12 million in perpetuity. This new business will reduce RFG's beta to 1.4.
Calculate the adjusted present value of the expansion.
A. $59 million
B. $321 million
C. $131 million
D. $81 million
Answer: D
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Updated: May 27, 2022