君はオンラインで無料な練習問題をダウンロードできて、１００％で試験に合格しましょう。OmgzlookはIT試験問題集を提供するウエブダイトで、ここによく分かります。最もよくて最新で資料を提供いたします。 あなたに我々の誠意を感じさせるために、弊社は無料のCIMAのP3日本語復習赤本ソフトを提供して、ご購入の前にデモを利用してみてあなたに安心させます。最高のアフターサービスも提供します。 CIMA P3日本語復習赤本「Risk Management」認証試験に合格することが簡単ではなくて、CIMA P3日本語復習赤本証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。
CIMA Strategic Level Case Study Exam P3 そうすれば、わかりやすく、覚えやすいです。
CIMA Strategic Level Case Study Exam P3日本語復習赤本 - Risk Management あなたは試験の最新バージョンを提供することを要求することもできます。 弊社の専門家は経験が豊富で、研究した問題集がもっとも真題と近づいて現場試験のうろたえることを避けます。CIMA P3 認定内容認証試験を通るために、いいツールが必要です。
もちろんありますよ。Omgzlookの問題集を利用することは正にその最良の方法です。Omgzlookはあなたが必要とするすべてのP3日本語復習赤本参考資料を持っていますから、きっとあなたのニーズを満たすことができます。
CIMA P3日本語復習赤本 - もうこれ以上悩む必要がないですよ。
Omgzlookの専門家チームが君の需要を満たすために自分の経験と知識を利用してCIMAのP3日本語復習赤本認定試験対策模擬テスト問題集が研究しました。模擬テスト問題集と真実の試験問題がよく似ています。一目でわかる最新の出題傾向でわかりやすい解説と充実の補充問題があります。
もっと重要なのは、この問題集はあなたが試験に合格することを保証できますから。この問題集よりもっと良いツールは何一つありません。
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