いまP3再テスト試験に合格するショートカットを教えてあげますから。あなたを試験に一発合格させる素晴らしいP3再テスト試験に関連する参考書が登場しますよ。それはNewValidDumpsのP3再テスト問題集です。 あなたの希望はNewValidDumpsのCIMAのP3再テスト試験トレーニング資料にありますから、速く掴みましょう。「私はだめです。 NewValidDumpsのCIMAのP3再テスト問題集を購入したら、私たちは君のために、一年間無料で更新サービスを提供することができます。
NewValidDumpsのCIMAのP3 - Risk Management再テスト試験トレーニング資料は試験問題と解答を含まれて、豊富な経験を持っているIT業種の専門家が長年の研究を通じて作成したものです。 この文は人々に知られています。試合と同じ、試験もそのどおりですよ。
時間とお金の集まりより正しい方法がもっと大切です。CIMAのP3再テスト試験のために勉強していますなら、NewValidDumpsの提供するCIMAのP3再テスト試験ソフトはあなたの選びの最高です。我々の目的はあなたにCIMAのP3再テスト試験に合格することだけです。
世の中に去年の自分より今年の自分が優れていないのは立派な恥です。それで、IT人材として毎日自分を充実して、P3再テスト問題集を学ぶ必要があります。弊社のP3再テスト問題集はあなたにこのチャンスを全面的に与えられます。あなたは自分の望ましいCIMA P3再テスト問題集を選らんで、学びから更なる成長を求められます。心はもはや空しくなく、生活を美しくなります。
不合格になる場合或いはCIMAのP3再テスト問題集がどんな問題があれば、私たちは全額返金することを保証いたします。NewValidDumpsのCIMAのP3再テスト問題集を選んだら、成功を選ぶのに等しいです。
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
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
QUESTION NO: 5
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
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Updated: May 27, 2022