認証専門家や技術者及び全面的な言語天才がずっと最新のCIMAのP3基礎訓練試験を研究していますから、CIMAのP3基礎訓練認定試験に受かりたかったら、Shobhadoshiのサイトをクッリクしてください。あなたに成功に近づいて、夢の楽園に一歩一歩進めさせられます。Shobhadoshi CIMAのP3基礎訓練試験トレーニング資料というのは一体なんでしょうか。 顧客の利益を保証するために、税金は弊社の方で支払います。我々のShobhadoshiサイトは一番高質量のP3基礎訓練試験資料と行き届いたアフタサービスを提供して協力します。 試験の目標が変わる限り、あるいは我々の勉強資料が変わる限り、すぐに更新して差し上げます。
P3 - Risk Management基礎訓練問題集のカーバー率が高いので、勉強した問題は試験に出ることが多いです。 Shobhadoshiはあなたが試験に合格するのを助けることができるだけでなく、あなたは最新の知識を学ぶのを助けることもできます。このような素晴らしい資料をぜひ見逃さないでください。
CIMA P3基礎訓練試験参考書は権威的で、最も優秀な資料とみなされます。CIMA P3基礎訓練試験参考書は研究、製造、販売とサービスに取り組んでいます。また、独自の研究チームと専門家を持っています。
CIMAのP3基礎訓練認定試験に合格することはきっと君の職業生涯の輝い将来に大変役に立ちます。Shobhadoshiを選ぶなら、君がCIMAのP3基礎訓練認定試験に合格するということできっと喜んでいます。ShobhadoshiのCIMAのP3基礎訓練問題集を購入するなら、君がCIMAのP3基礎訓練認定試験に合格する率は１００パーセントです。あなたはShobhadoshiの学習教材を購入した後、私たちは一年間で無料更新サービスを提供することができます。
試験科目の変化によって、最新の試験の内容も更新いたします。Shobhadoshiのインターネットであなたに年24時間のオンライン顧客サービスを無料で提供して、もしあなたはShobhadoshiに失敗したら、弊社が全額で返金いたします。
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
我々Shobhadoshiは一番効果的な方法を探してあなたにCIMAのEMC D-MSS-DS-23試験に合格させます。 IIA IIA-CIA-Part2-JPN - Shobhadoshiの商品はIT業界中で高品質で低価格で君の試験のために専門に研究したものでございます。 試験が更新されているうちに、我々はCIMAのGoogle Professional-Cloud-DevOps-Engineer試験の資料を更新し続けています。 PMI PMI-ACPはCIMAの一つ重要な認証試験で多くのIT専門スタッフが認証される重要な試験です。 PMI PMI-ACP-JPN - 自分の幸せは自分で作るものだと思われます。
Updated: May 27, 2022