CIMAPRA19-F03-1関連受験参考書、CIMAPRA19-F03-1資格試験

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CIMA CIMAPRA19-F03-1 Exam Syllabus Topics:

SectionWeightObjectives
Financial policy decisions15%- Formulation of financial strategy
  • 1. Financial management policies
  • 2. Sustainability reporting
  • 3. Evaluating strategic objectives
Business valuation40%- Corporate finance and valuation
  • 1. Cost of capital (WACC, CAPM)
  • 2. Corporate restructuring and reconstructions
  • 3. Valuation methods (DCF, Multiples, Asset-based)
  • 4. Mergers, acquisitions, and divestments
Financial risks20%- Managing financial risks
  • 1. Currency and interest rate risks
  • 2. Hedging and derivatives
  • 3. Counterparty risk
Sources of long-term funds25%- Financing and dividend decisions
  • 1. Capital structure decisions
  • 2. External factors influencing financial strategy
  • 3. Relationship between investment, financing, and dividends

>> CIMAPRA19-F03-1関連受験参考書 <<

CIMAPRA19-F03-1資格試験、CIMAPRA19-F03-1参考書内容

多くの受験者は、当社の試験ブートキャンプ資料が有効であり、CIMA CIMAPRA19-F03-1試験をクリアするのに十分であることを知っています。 しかし、彼らは、インターネットでの購入は安全ではなく、金銭的にも安全ではなく、情報も安全ではないことを恐れています。 実際、あなたは心配しすぎるかもしれません。 オンライン販売は非常に一般的です。 毎年、数千人の受験者が当社のCIMAPRA19-F03-1試験ブートキャンプ資料を選択し、確実に試験に合格しています。 お金は確かに安全です。 PayPalはあなたのお金とあなたの安全を保証します。 お客様の情報も安全であることを保証するために、厳格な情報秘密システムがあります。

CIMA F3 Financial Strategy 認定 CIMAPRA19-F03-1 試験問題 (Q298-Q303):

質問 # 298
A manufacturing company based in Country R. where the currency is the R$, has an objective of maintaining an operating profit margin of at least 10% each year Relevant data:
* The company makes sales to Country S whose currency is the SS It also makes sales to Country T whose currency is the T$ " All purchases are from Country U whose currency is the US.
* The settlement of an transactions is in the currency of the customer or supplier Which of the following changes would be most likely to help the company achieve its objective?

正解：A


質問 # 299
The ex div share price of Company A's shares is $.3.50
An investor in Company A currently holds 2,000 shares.
Company A plans to issue a script divided of 1 new shares for every 10 shares currently held.
After the scrip divided, what will be the total wealth of the shareholder?
Give your answer to the nearest whole $.

正解：

解説：
7000


質問 # 300
Extracts from a company's profit forecast for the next financial year is as follows:

Since preparing the forecast, the company has decided to return surplus cash to shareholders by a share repurchase arrangement.
The share repurchase would result in the company purchasing 20% of the 2,000 million ordinary shares currently in issue and cancelling them.
Assuming the share repurchase went ahead, the impact on the company's forecast earnings per share will be an increase of:

正解：D

解説：
Profit after preference dividend = $400m
Shares currently in issue = 2,000m
Current EPS = 400 / 2,000 = $0.20
Repurchase: 20% of 2,000m = 400m shares # new shares = 1,600m
New EPS = 400 / 1,600 = $0.25
Increase in EPS = 0.25 # 0.20 = $0.05


質問 # 301
A company's latest accounts show profit after tax of $20.0 million, after deducting interest of $5.0 million. The company expects earnings to grow at 5% per annum indefinitely.
The company has estimated its cost of equity at 12%, which is included in the company WACC of 10%.
Assuming that profit after tax is equivalent to cash flows, what is the value of the equity capital?
Give your answer to the nearest $ million.
$ ? million

正解：B


質問 # 302
A company has:
* $6 million market value of equity
* $4 million market value of debt
* WACC of 11.04%
* Corporate income tax rate of 20%
According to Modigliani and Miller's theory of capital structure with tax, what is the ungeared cost of equity?

正解：D

解説：
Working
Market value of equity E=6mE = 6mE=6m; debt D=4mD = 4mD=4m; so total V=10mV = 10mV=10m.
DV=410=0.4T=20%=0.20\frac{D}{V} = \frac{4}{10} = 0.4 \qquad T = 20\% = 0.20VD=104=0.4T=20%=0.
20
Under Modigliani-Miller with tax, the relationship between ungeared cost of equity KuK_uKu and the after- tax WACC is:
WACC=Ku (1#TDV)\text{WACC} = K_u\,(1 - T \tfrac{D}{V})WACC=Ku(1#TVD)
So:
Ku=WACC1#TDV=11.04%1#0.20×0.4=11.04%0.92=12.00%K_u = \frac{\text{WACC}}{1 - T\frac{D}
{V}} = \frac{11.04\%}{1 - 0.20 \times 0.4} = \frac{11.04\%}{0.92} = 12.00\%Ku=1#TVDWACC=1#0.20×0.
411.04%=0.9211.04%=12.00%
So the ungeared cost of equity is 12.00%.


質問 # 303
......

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