CIMA F3更新 -最新F3試題

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CIMA F3 Exam Syllabus Topics:

SectionWeightObjectives
Business Valuation40%- Business Valuation Techniques
  • 1. Earnings and market-based valuation
  • 2. Asset-based valuation
  • 3. Discounted cash flow valuation
- Post-Transaction Issues
  • 1. Value realization
  • 2. Integration planning
  • 3. Performance monitoring
- Mergers and Acquisitions
  • 1. Financial implications
  • 2. Acquisition financing
  • 3. Strategic rationale
Financial Policy Decisions15%- Strategic Financial Objectives
  • 1. Shareholder wealth maximization
  • 2. Stakeholder objectives
  • 3. Financial and non-financial objectives
- Development of Financial Strategy
  • 1. Financing decisions
  • 2. Dividend decisions
  • 3. Investment decisions
Financial Risks20%- Risk Identification and Assessment
  • 1. Market risk
  • 2. Credit risk
  • 3. Liquidity risk
- Interest Rate Risk Management
  • 1. Interest rate derivatives
  • 2. Interest rate exposure
  • 3. Forward rate agreements
- Currency Risk Management
  • 1. Transaction exposure
  • 2. Hedging techniques
  • 3. Translation exposure
Sources of Long-Term Funds25%- Equity Finance
  • 1. Rights issues
  • 2. Private placements
  • 3. Ordinary shares
- Debt Finance
  • 1. Loan notes and bonds
  • 2. Bank borrowing
  • 3. Lease finance
- Capital Structure and Dividend Policy
  • 1. Capital structure theories
  • 2. Cost of capital
  • 3. Dividend policy theories

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最新的 CIMA Strategic level F3 免費考試真題 (Q222-Q227):

問題 #222
On 1 January 20X1, a company had:
* Cost of equity of 10 0%.
* Cost of debt of 5.0%
* Debt of $100Mmilion
* 100 million $1 shares trading at $4.00 each.
On 1 February 20X1:
* The company's share police fell to $3.00.
* Debt and the cost of debt remained unchanged
The company does not pay tax.
Under Modigliani and Miller's theory without lax. what is the best estimate of the movement in the cost of equity as a result of the fall in ne share price?

答案：B


問題 #223
A project requires an initial outlay of $2 million which can be financed with either a bank loan or finance lease.
The company will be responsible for annual maintenance under either option.
The tax regime is:
* Tax depreciation allowances can be claimed on purchased assets.
* If leased using a finance lease, tax relief can be claimed on the interest element of the lease payments and also on the accounting depreciation charge.
The trainee management accountant has begun evaluating the lease versus buy decision and has produced the following dat a. He is not confident that all this information is relevant to this decision.
Using only the relevant data, which of the following is correct?

答案：B


問題 #224
A company intends to sell one of its business units. Company W, by a management buyout (MBO). A selling price of S200 million has been agreed.
The managers are discussing with a bank and a venture capital company (VCC) the following financing proposal.

The VCC requires a minimum return on its equity investment In the MBO of 35% a year on a compound basis over 5 years What is the minimum total equity value of Company W in 5 years time in order to meet the VCC's required return? Give your answer to one decimal place.

答案：

解題說明：
65


問題 #225
A company's annual dividend has grown steadily at an annual rate of 3% for many years. It has a cost of equity of 11%. The share price is presently $64.38.
The company is about to announce its latest dividend, which is expected to be $5.00 per share.
The Board of Directors is considering an attractive investment opportunity that would have to be funded by reducing the dividend to $4.50 per share. The board expects the project to enable future dividends to grow by 5% every year and the cost of equity to remain unchanged.
Calculate the change in share price, assuming that the directors announce their intention to proceed with this investment opportunity.
Give your answer to 2 decimal places.
$ ?

答案：

解題說明：
14.37


問題 #226
A government is currently considering the privatisation of the national airline. The shares are to be offered to the public via a fixed price Initial Public Offering (IPO).
Which THREE of the following statements are correct?

答案：B,C,D

解題說明：
A). An IPO is normally underwritten - Correct. For a fixed-price IPO, underwriters usually guarantee that the issue will be taken up, giving certainty of proceeds.
B). The government will receive significant financial resources from the sale - Correct. In a privatisation, the government is selling its ownership stake; the cash from selling these shares flows to the government.
C). The national airline employees will no longer be public sector employees - Correct. Once privatised, the airline becomes a private-sector company; its staff cease to be public-sector employees.
D is incorrect: a fixed-price offer does not guarantee maximum proceeds - the shares are often deliberately underpriced to ensure the issue is fully subscribed.
E is incorrect: in this scenario the proceeds go to the government as seller of existing shares, not directly to the airline itself.


問題 #227
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