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| Certification Vendor: | CIMA (Chartered Institute of Management Accountants) |
|---|---|
| Exam Name: | F3 Financial Strategy |
| Exam Number: | CIMAPRA19-F03-1 |
| Exam Format: | Number Entry, Computer-Based Objective Test, Multiple Response, Multiple Choice, Drag and Drop, Hot Spot |
| Passing Score: | 100/150 (scaled score) |
| Available Languages: | English |
| Real Exam Qty: | 60 |
| Exam Duration: | 90 minutes |
| Related Certifications: | Strategic Case Study (SCS) CGMA (Chartered Global Management Accountant) CIMA Professional Qualification Strategic Level |
| Sample Questions: | CIMA F3 Sample Questions |
| Exam Way: | On-demand computer-based exam delivered through Pearson VUE test centers and online remote proctoring where available. |
| Pre Condition: | Typically undertaken after completing the Management Level (E2, P2, F2 and Management Case Study) or through approved exemptions. |
| Official Syllabus URL: | https://hub.cimaglobal.com/proqual/2019/strategic/F3 |
当社CIMAのF3練習トレントは、99％以上のパス保証を提供します。つまり、資料を真剣に検討し、提案を考慮すると、絶対に証明書を取得して目標を達成できます。 一方、CIMAのF3試験問題を購入する前に、F3学習ガイドのデモを無料でダウンロードできます。 一方、このF3学習ガイドを引き続き学習したい場合は、F3 Financial StrategyのF3試験準備でバランスの取れたサービスをお楽しみください。
この試験では、財務分析、リスク管理、投資戦略、資金調達オプションなど、さまざまなトピックをカバーしています。また、経済状況や規制の変化などの外部要因が財務上の意思決定に与える影響に焦点を当てています。
質問 # 417
Extracts from a company's profit forecast for the next financial year 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 1,250 million ordinary shares currently in issue and canceling them.
Assuming the share repurchase went ahead, the impact on the company's forecast earnings per share will be an increase of:
正解：C
質問 # 418
Company Z has identified four potential acquisition targets: companies A, B. C and D.
Company Z has a current equity market value of S590 million.
The price it would have to pay for the equity of each company is as follows:
Only one of the target companies can be acquired and the consideration will be paid in cash.
The following estimations of the new combined value of Company Z have been prepared for each acquisition before deduction of the cash consideration:
Ignoring any premium paid on acquisition, which acquisition should the directors pursue?
正解：D
質問 # 419
A private company manufactures goods for export, the goods are priced in foreign currency B$.
The company is partly owned by members of the founding family and partly by a venture capitalist who is helping to grow the business rapidly in preparation for a planned listing in three years' time.
The company therefore has significant long term exposure to the B$.
This exposure is hedged up to 24 months into the future based on highly probable forecast future revenue streams.
The company does not apply hedge accounting and this has led to high volatility in reported earnings.
Which of the following best explains why external consultants have recently advised the company to apply hedge accounting?
正解：C
質問 # 420
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?
正解：C
解説：
A scrip dividend (stock dividend) means shareholders receive additional shares instead of cash. CIMA F3 explains that this is commonly used when a company wants to maintain a "visible" dividend policy but conserve cash because of short-term liquidity or profit pressures. Shareholders get something of value - more shares - while the company avoids a large immediate cash outflow, keeping funds available to support operations and future growth.
In the scenario, the company has strong long-term prospects but current profit and cash-flow problems. That is exactly the situation where F3 suggests that a scrip dividend is attractive: it encourages shareholders to leave cash in the business while still signalling confidence.
A is incorrect: a scrip dividend does not raise new external finance; it just capitalises reserves. B is wrong because issuing more shares normally reduces earnings per share, all else equal. D is misleading: dividend per share usually falls or at best is unchanged in cash terms; what increases is the number of shares, not the cash amount per share. Therefore, C is the most appropriate reason.
質問 # 421
AA is considering changing its capital structure. The following information is currently relevant to AA:
The gearing rating raising the new debt finance will be 50%.
Which THREE of the following statement about the impact of AA's change in capital structure are true under Modigliani and Miler's capital structure theory with tax.
正解：C、D
質問 # 422
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