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[General] CIMA F3덤프문제집, F3인기자ƺ

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【General】 CIMA F3덤프문제집, F3인기자ƺ

Posted at yesterday 04:05      View：3 | Replies：0        Print      Only Author   [Copy Link] 1#
KoreaDumps F3 최신 PDF 버전 시험 문제집을 무료로 Google Drive에서 다운로드하세요: https://drive.google.com/open?id=1BNyG6qjS9Od1kLSN5pjXey8zmjm9jgU-
KoreaDumps의 덤프선택으로CIMA F3인증시험에 응시한다는 것 즉 성공과 멀지 않았습니다. 여러분의 성공을 빕니다.
IT인증시험문제는 수시로 변경됩니다. 이 점을 해결하기 위해KoreaDumps의CIMA인증 F3덤프도 시험변경에 따라 업데이트하도록 최선을 다하고 있습니다.시험문제 변경에 초점을 맞추어 업데이트를 진행한후 업데이트된CIMA인증 F3덤프를 1년간 무료로 업데이트서비스를 드립니다.
F3덤프문제집 완벽한 덤프공부문제CIMA인증 F3시험이 너무 어려워 보여서 오르지못할 산처럼 보이시나요? 그건KoreaDumps의 CIMA인증 F3시험문제에 대비하여 제작한CIMA인증 F3덤프가 있다는 것을 모르고 있기때문입니다. CIMA인증 F3시험에 도전하고 싶으시다면 최강 시험패스율로 유명한KoreaDumps의 CIMA인증 F3덤프로 시험공부를 해보세요.시간절약은 물론이고 가격도 착해서 간단한 시험패스에 딱 좋은 선택입니다.
최신 CIMA Strategic level F3 무료샘플문제 (Q149-Q154):질문 # 149
A company has borrowings of S5 million on which it pays interest at 8%. It has an operating profit margin of
20%.
The company plans to increase borrowings by S2 million Interest on additional borrowings would be 10% and the operating profit margin would remain unchanged A debt covenant attached to the new borrowings requires interest cover to be at least 4 times throughout the period of the borrowing Interest cover is defined in the loan documentation as being based on operating profit What is the minimum sales value required each year to avoid a breach of the interest cover covenant'
  • A. S12.00 million
  • B. S3.00 million
  • C. TS2.40 million
  • D. S2.88 million
정답：A
설명：
Current debt interest:
Existing: 5m×8%=0.40m5        ext{m}         imes 8% = 0.40        ext{m}5m×8%=0.40m
New: 2m×10%=0.20m2        ext{m}         imes 10% = 0.20        ext{m}2m×10%=0.20m
Total interest = 0.60m
Let annual sales = SSS.
Operating profit margin = 20% # OP = 0.20 S.
Interest cover covenant:
0.20S0.60#4#0.20S#2.4#S#2.40.20=12.0 million rac{0.20 S}{0.60} ge 4 Rightarrow 0.20 S ge 2.4
Rightarrow S ge rac{2.4}{0.20} = 12.0         ext{million}0.600.20S#4#0.20S#2.4#S#0.202.4=12.0 million Correct answer: A. $12.00 million

질문 # 150
A company's statement of financial position includes non-current assets which are leased, the tax regime follows the accounting treatment.
Which cash flows should be discounted when evaluating the cost of lease finance?
  • A. Lease payments, implied interested and straight-line accounting deprediation.
  • B. Lease payments, tax relief on implied interest and tax relief on straight-line account depreciation.
  • C. Lease payments and implied interest.
  • D. Lease payments and straight-line accounting depreciation.
정답：B
설명：
When valuing lease finance you discount actual cash flows only.
The cash outflow is the lease payment itself.
Because the tax regime follows the accounting treatment, the lessee gets tax relief on:
the implied interest component of the lease, and
the depreciation (straight-line) charged on the leased asset.
These tax reliefs are cash inflows (reduced tax paid) and must also be included in the discounted cash-flow calculation. Interest and depreciation themselves are not cash flows; only their associated tax shields are.

질문 # 151
Company W is a manufacturing company with three divisions, all of which are making profits:
* Division A which manufactures cars
* Division B which manufactures trucks
* Division C which manufactures agricultural machinery
Company W is facing severe competitive pressure in all of its markets, and is currently operating with a high level of gearing Company W's latest forecasts suggest that it needs to raise cash to avoid breaching loan covenants on its existing debt finance in 6 months' time In a recent strategy review. Divisions A and B were identified as being the core divisions of Company W The management of Division C is known to be interested in the possibility of a management buy-out.
Company Z is known to be interested in making a takeover bid for Company W's truck manufacturing division A rival to Company W has recently successfully demerged its business, this was well received by the Financial markets Which of the following exit strategies will be most suitable for company W?
  • A. Demerger of Division C
  • B. Sale of Division B to Company Z
  • C. Management buy-out of Division C
  • D. Closure of Division
정답：C

질문 # 152
Company AAB is located in Country A with the A$ as its functional currency It plans to grow by acquisition and has identified Company BBA as a potential takeover candidate Company BBA is located in Country B with the BS as its functional currency.
The directors of Company AAB are concerned about foreign currency risk if the acquisition goes ahead
Which of the following will be most effective in reducing Company AAB's exposure to translation risk if the acquisition is successful1?
  • A. Using forward contracts to fix the exchange rate between the AS and the B$
  • B. Financing the acquisition with borrowings in BS's
  • C. Setting up a mufti-currency bank account to net-off receipts and payments
  • D. Financing the acquisition with equity in A$'s.
정답：A

질문 # 153
WW is a quoted manufacturing company. The Finance Director has addressed the shareholders during WW's annual general meeting-She has told the shareholders that WW raised equity during the year and used the funds to repay a large loan that was maturing, thereby reducing WW's gearing ratio
At the conclusion of the Finance Director's speech one of the shareholders complained that it had been foolish for WW to have used equity to repay debt The shareholder argued that the Modigliani and Miller model (with tax) offers proof that debt is cheaper than equity when companies pay tax on their profits.
Which THREE arguments could the Finance Director have used in response to the shareholder?
  • A. Reducing the gearing ratio has reduced the financial risk of WW which will benefit shareholders
  • B. A lower gearing ratio will result in an increase in the value of the company
  • C. WW was approaching a debt covenant limit and it was therefore important to reduce gearing.
  • D. The Modigliani and Miller model would only be valid in practice if WW's shareholders were aware of the model and believed in its validity
  • E. A lower gearing ratio creates greater flexibility for WW in the future
  • F. The shareholder was confusing the cost of capital with shareholder wealth
정답：A,B,C

질문 # 154
......
영어가 서툴러 국제승인 인기 IT인증자격증 필수시험 과목인CIMA인증 F3시험에 도전할 엄두도 낼수 없다구요? 이런 생각은 이글을 보는 순간 버리세요. CIMA인증 F3시험을 패스하려면KoreaDumps가 고객님의 곁을 지켜드립니다. KoreaDumps의CIMA인증 F3덤프는 CIMA인증 F3시험패스 특효약입니다. 영어가 서툴러고 덤프범위안의 문제만 기억하면 되기에 영어로 인한 문제는 걱정하지 않으셔도 됩니다.
F3인기자격증: https://www.koreadumps.com/F3_exam-braindumps.html
자격증시험을 패스하는 길에는 F3 최신버전 덤프가 있습니다, CIMA Strategic level F3덤프에 관하여, KoreaDumps의CIMA인증 F3덤프로 공부하여 시험불합격받으면 바로 덤프비용전액 환불처리해드리는 서비스를 제공해드리기에 아무런 무담없는 시험준비공부를 할수 있습니다, CIMA인증 F3덤프는 실제CIMA인증 F3시험문제에 초점을 맞추어 제작한 최신버전 덤프로서 시험패스율이 100%에 달합니다, CIMA F3덤프문제집 덤프파일의 세가지 버전, KoreaDumps CIMA 인증F3인증시험자료는 100% 패스보장을 드립니다.
그러나 오후의 끝자락에 돌아온 신부는 헤엄뿐만이 아니라 은신하는 법을 배우고 온 모양이었다, 우리 이제 성인입니다, 자격증시험을 패스하는 길에는 F3 최신버전 덤프가 있습니다, CIMA Strategic level F3덤프에 관하여.
최신 F3덤프문제집 덤프데모문제 다운KoreaDumps의CIMA인증 F3덤프로 공부하여 시험불합격받으면 바로 덤프비용전액 환불처리해드리는 서비스를 제공해드리기에 아무런 무담없는 시험준비공부를 할수 있습니다, CIMA인증 F3덤프는 실제CIMA인증 F3시험문제에 초점을 맞추어 제작한 최신버전 덤프로서 시험패스율이 100%에 달합니다.
덤프파일의 세가지 버전.
그 외, KoreaDumps F3 시험 문제집 일부가 지금은 무료입니다: https://drive.google.com/open?id=1BNyG6qjS9Od1kLSN5pjXey8zmjm9jgU-
https://www.dumpsreview.com
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