Firefly Open Source Community

   Login   |   Register   |
New_Topic
Print Previous Topic Next Topic

[General] Cheap F3 Dumps | Reliable F3 Source

133

Credits

0

Prestige

0

Contribution

registered members

Rank: 2

Credits
133

【General】 Cheap F3 Dumps | Reliable F3 Source

Posted at 10 hour before      View:2 | Replies:0        Print      Only Author   [Copy Link] 1#
2026 Latest DumpTorrent F3 PDF Dumps and F3 Exam Engine Free Share: https://drive.google.com/open?id=1oMHSOt3QdvXYvuYEaMQQ7FpwJwsXvjJ3
For candidates who are going to buy F3 exam bootcamp online, they may pay more attention to privacy protection, and if you are choose us, we can ensure that your personal information will be protected well. Once the order finishes, your personal information such as your name and email address will be protected well. In addition, F3 Exam Dumps contain both questions and answers, and you can have a quickly check after practicing. Online and offline service are available for F3 exam bootcamp, if you have any questions, don’t hesitate to consult us.
To prepare for the CIMA CIMAPRA19-F03-1 exam, candidates should study the syllabus thoroughly and practice past papers. The syllabus covers a range of topics, including financial reporting and analysis, corporate finance, and risk management. Candidates should also have a good understanding of financial accounting principles and be able to apply them in practice.
Reliable F3 Source | Dump F3 CheckThe clients can download our F3 exam questions and use our them immediately after they pay successfully. Our system will send our F3 learning prep in the form of mails to the client in 5-10 minutes after their successful payment. The mails provide the links and if only the clients click on the links they can log in our software immediately to learn our F3 Guide materials. It is fast and convenient!
CIMA F3 Financial Strategy Sample Questions (Q44-Q49):NEW QUESTION # 44
An entity prepares financial statements to 31 December each year. The following data applies:
1 December 20X0
* The entity purchased some inventory for $400,000.
* In order to protect the inventory against adverse changes in fair value the entity entered into a futures contract to sell the inventory for a fixed price on 31 January 20X1.
* The entity designated this contract as a fair value hedge of the value of the inventory.
31 December 20X0
* The inventory had a fair value of $480,000 and the futures contract had a fair value of $75,000 (a financial liability).
What will be the impact on the statement of profit or loss and other comprehensive income for the year ended
31 December 20X0 in respect of the change in the value of the inventory and the futures contract?
  • A. A net gain of $5,000 will be recognised in other comprehensive income.
  • B. A loss of $75,000 will be recognised in profit or loss.
  • C. A net gain of $5,000 will be recognised in profit or loss.
  • D. A loss of $75,000 will be recognised in other comprehensive income.
Answer: C

NEW QUESTION # 45
Company C has received an unwelcome takeover bid from Company P.
Company P is approximately twice the size of Company C based on market capitalisation.
Although the two companies have some common business interests, the main aim of the bid is diversification for Company P.
The offer from Company P is a share exchange of 2 shares in Company P for 3 shares in Company C.
There is a cash alternative of $5.50 for each Company C share.
Company C has substantial cash balances which the directors were planning to use to fund an acquisition.
These plans have not been announced to the market.
The following share price information is relevant. All prices are in $.
Which of the following would be the most appropriate action by Company C's directors following receipt of this hostile bid?
  • A. Refer the bid to the country's competition authorities.
  • B. Change the Articles of Association to increase the percentage of shareholder votes required to approve a takeover.
  • C. Write to shareholders explaining fully why the company's share price is under valued.
  • D. Pay a one-off special dividend.
Answer: C

NEW QUESTION # 46
Which THREE of the following are considered in detail in IFRS 7 Financial Instruments: Disclosures?
  • A. Business risk
  • B. Liquidity risk
  • C. Enterprise risk
  • D. Credit risk
  • E. Market risk
Answer: B,D,E

NEW QUESTION # 47
Company WWW is identical in all operating and risk characteristics to Company ZZZ. but their capital structures differ. Company WWW and Company ZZZ both pay corporate income tax at 20% Company WWW has a gearing ratio (debt: equity) of 1:3 Its pre-tax cost of debt is 6%.
Company ZZZ Is all-equity financed. Its cost of equity is 15%
What is the cost of equity tor Company WWW?
  • A. 17.4%
  • B. 18.0%
  • C. 17.7%
  • D. 17.0%
Answer: B
Explanation:
For WWW (geared 1:3 debt:equity):
D/E=1/3D/E = 1/3D/E=1/3
Let E=3xE = 3xE=3x, D=xD = xD=x # V=4xV = 4xV=4x
E/V=3/4=0.75E/V = 3/4 = 0.75E/V=3/4=0.75, D/V=1/4=0.25D/V = 1/4 = 0.25D/V=1/4=0.25 Cost of debt Kd=6%K_d = 6%Kd=6% Unlevered cost relation:
Ku=EVKe+DVKdK_u = rac{E}{V}K_e + rac{D}{V}K_dKu=VEKe+VDKd 0.15=0.75Ke+0.25×0.
060.15 = 0.75K_e + 0.25         imes 0.060.15=0.75Ke+0.25×0.06 0.15=0.75Ke+0.0150.15 = 0.75K_e + 0.0150.15
=0.75Ke+0.015 0.75Ke=0.135#Ke=0.1350.75=0.18=18%0.75K_e = 0.135 Rightarrow K_e = rac{0.135}
{0.75} = 0.18 = 18%0.75Ke=0.135#Ke=0.750.135=0.18=18%

NEW QUESTION # 48
A company is undertaking a lease-or-buy evaluation, using the post-tax cost of bank borrowing as the discount rate.
Details of the two alternatives are as follows:
Buy option:
* To be financed by a bank loan
* Tax depreciation allowances are available on a reducing-balance basis
* Assets depreciated on a straight-line basis
Lease option:
* Finance lease
* Maintenance to be paid by the lessee
* Tax relief available on interest payments and book depreciation
Which THREE of the following are relevant cashflows in the lease-or-buy appraisal?
  • A. Bank loan payments
  • B. Tax relief on tax depreciation allowances
  • C. Maintenance payments
  • D. Tax relief on the book depreciation
  • E. Lease payments
Answer: B,D,E

NEW QUESTION # 49
......
Are you IT person? Do you want to succeed? If you want to succeed, please do to buy Pass4Tes's CIMA F3 exam training materials. Our training materials have through the test of practice. it can help you to pass the IT exam. With the DumpTorrent's CIMA F3 exam training materials, you will have better development in the IT industry. You can enjoy the treatment of high-level white-collar, and you can carve out a new territory in the internation. Are you still worried about your exam? DumpTorrent's CIMA F3 Exam Training materials will satisfy your desire. We are through thick and thin with you and to accept this challenge together.
Reliable F3 Source: https://www.dumptorrent.com/F3-braindumps-torrent.html
What's more, part of that DumpTorrent F3 dumps now are free: https://drive.google.com/open?id=1oMHSOt3QdvXYvuYEaMQQ7FpwJwsXvjJ3
Reply

Use props Report

You need to log in before you can reply Login | Register

This forum Credits Rules

Quick Reply Back to top Back to list