弊社の無料なサンプルを遠慮なくダウンロードしてください。君はまだCIMAのP3日本語版参考書認証試験を通じての大きい難度が悩んでいますか? 君はまだCIMA P3日本語版参考書認証試験に合格するために寝食を忘れて頑張って復習しますか? 早くてCIMA P3日本語版参考書認証試験を通りたいですか?Goldmile-Infobizを選択しましょう!Goldmile-InfobizはきみのIT夢に向かって力になりますよ。 CIMAのP3日本語版参考書試験は挑戦がある認定試験です。現在、書籍の以外にインターネットは知識の宝庫として見られています。 Goldmile-Infobizを利用したら、CIMAのP3日本語版参考書試験に合格するのを心配することはないです。
CIMA Strategic Level Case Study Exam P3 逆境は人をテストすることができます。
それに我々はいつもユーザーからのフィードバックを受け付け、アドバイスの一部をフルに活用していますから、完璧なGoldmile-InfobizのCIMAのP3 - Risk Management日本語版参考書問題集を取得しました。 この試験はあなたが自分の念願を達成するのを助けることができます。試験に合格する自信を持たなくても大丈夫です。
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CIMA P3日本語版参考書 - IT業種を選んだ私は自分の実力を証明したのです。
21世紀の情報時代の到着に伴い、CIMAのP3日本語版参考書試験の認定はIT業種で不可欠な認定になっています。初心者にしても、サラリーマンにしても、Goldmile-Infobizは君のために特別なCIMAのP3日本語版参考書問題集を提供します。君は他の人の一半の努力で、同じCIMAのP3日本語版参考書認定試験を簡単に合格できます。Goldmile-Infobizはあなたと一緒に君のITの夢を叶えるために頑張ります。まだなにを待っていますか。
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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