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| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | F3 Financial Strategy |
| Exam Number: | CIMAPRA19-F03-1 |
| Related Certifications: | CGMA Designation CIMA Strategic Case Study CIMA P3 Risk Management CIMA E3 Strategic Management |
| Passing Score: | 100 (scaled from 0–150, approx. 67%) |
| Exam Format: | Multiple choice, Calculation questions, Objective test, Scenario-based |
| Certificate Validity Period: | No expiry; valid with active CIMA membership & CPD |
| Available Languages: | English |
| Exam Duration: | 90 minutes |
| Exam Price: | £185 – £275 / $230 – $340 (varies by region) |
| Real Exam Qty: | 60 |
| Recommended Training: | CIMA Official Study Text CIMA Approved Tuition Providers |
| Exam Registration: | CIMA Official Registration Pearson VUE Scheduling |
| Sample Questions: | CIMA F3 Sample Questions |
| Exam Way: | Computer-based; available at Pearson VUE test centres or online remote proctoring |
| Pre Condition: | Completion of CIMA Operational and Management levels; or relevant exemptions |
| Official Syllabus URL: | https://planner.cimaglobal.com/proqual/2019/strategic/F3 |
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問題 #248
Company AAB is located in Country A with the A$ 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?
答案：D
問題 #249
A company is deciding whether to offer a scrip dividend or a cash dividend to its shareholders.
Although the company has excellent long-term growth prospects, it is experiencing short-term profit and cash flow problems.
Which of the following statements is most likely to be a reason for choosing the scrip dividend?
答案：D
問題 #250
Company M plans to bid for Company J. Company M has 20 million shares in issue and a current share price of $10.00 before publicly announcing the planned takeover. Company J has 10 million shares in issue and a current share price of $4.00.
The directors of Company M are considering an all-share bid of 1 Company M shares for 2 Company J shares.
Synergies worth $20m are expected from the acquisition.
What is the likely change in wealth for Company M's shareholders (in total) if the bid is accepted?
Give your answer to the nearest $ million.
$ ? million
答案：A,B,C,D
問題 #251
Which of the following statements best describes a residual dividend policy?
答案：B
解題說明：
This is exactly what statement B describes: "Dividends are paid only if no further positive NPV projects are available." Under this policy, if the firm has many profitable projects, dividends may be low or even zero; if investment opportunities are scarce, dividends may be higher because more earnings are surplus.
Statement A is too vague: all companies must cover operational needs before paying dividends, so that does not uniquely describe a residual policy.
Statement C describes an extreme retention policy where all earnings are reinvested, which is not the same as residual dividends (where some surplus can be paid out).
Statement D refers to a stable dividend policy, where a constant or smoothly growing dividend per share is targeted, regardless of short-term earnings volatility.
Therefore, the best description of a residual dividend policy in F3 terms is B.
問題 #252
A company generates and distributes electricity and gas to households and businesses.
Forecast results for the next financial year are as follows:
The Industry Regulator has announced a new price cap of $2.00 per Kilowatt.
The company expects this to cause consumption to rise by 15% but costs would remained unaltered.
The price cap is expected to cause the company's net profit to fall to:
答案：B
問題 #253
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