弊社のIT業で経験豊富な専門家たちが正確で、合理的なCIMA P3最速合格認証問題集を作り上げました。 弊社の勉強の商品を選んで、多くの時間とエネルギーを節約こともできます。 きみはCIMAのP3最速合格認定テストに合格するためにたくさんのルートを選択肢があります。Shobhadoshiは君のために良い訓練ツールを提供し、君のCIMA認証試に高品質の参考資料を提供しいたします。 CIMAのP3最速合格認定試験はIT専門知識のレベルの検査でShobhadoshiの専門IT専門家があなたのために最高で最も正確なCIMAのP3最速合格「Risk Management」試験資料が出来上がりました。
インターネットで時勢に遅れないP3 - Risk Management最速合格勉強資料を提供するというサイトがあるかもしれませんが、Shobhadoshiはあなたに高品質かつ最新のCIMAのP3 - Risk Management最速合格トレーニング資料を提供するユニークなサイトです。 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 最新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 最新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 最新日本語版参考書認証試験を通りたいですか？Shobhadoshiを選択しましょう！
ShobhadoshiのCIMAのP3最速合格トレーニング資料即ち問題と解答をダウンロードする限り、気楽に試験に受かることができるようになります。まだ困っていたら、我々の試用版を使ってみてください。ためらわずに速くあなたのショッピングカートに入れてください。
IT認定試験の中でどんな試験を受けても、ShobhadoshiのP3最速合格試験参考資料はあなたに大きなヘルプを与えることができます。それは ShobhadoshiのP3最速合格問題集には実際の試験に出題される可能性がある問題をすべて含んでいて、しかもあなたをよりよく問題を理解させるように詳しい解析を与えますから。真剣にShobhadoshiのCIMA P3最速合格問題集を勉強する限り、受験したい試験に楽に合格することができるということです。
ShobhadoshiにはIT専門家が組み立てられた団体があります。彼らは受験生の皆さんの重要な利益が保障できるように専門的な知識と豊富な経験を活かして特別に適用性が強いトレーニング資料を研究します。
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
APA AICP - がむしゃらに試験に関連する知識を勉強しているのですか。 ISC CISSP-CN - IT業種を選んだ私は自分の実力を証明したのです。 ShobhadoshiのCIMAのISTQB CTAL-TM_001試験トレーニング資料を使ったら、君のCIMAのISTQB CTAL-TM_001認定試験に合格するという夢が叶えます。 CWNP CWDP-305 - これは多くの受験生たちによって証明されたことです。 ShobhadoshiのCIMAのMicrosoft GH-100試験トレーニング資料はCIMAのMicrosoft GH-100認定試験を準備するのリーダーです。
Updated: May 27, 2022