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我的很多IT行業的朋友為了通過CIMA P3題庫最新資訊認證考試花費了很多時間和精力，但是他們沒有選擇培訓班或者網上培訓，所以對他們而言通過考試是比較有難度的，一般他們的一次性通過的幾率很小。幸運地是Royalholidayclubbed提供了最可靠的培訓工具。Royalholidayclubbed提供的培訓材料包括CIMA P3題庫最新資訊認證考試的類比測試軟體和相關類比試題，練習題和答案。為了幫助你準備P3題庫最新資訊考試認證，我們建議你有健全的知識和經驗P3題庫最新資訊考試，我們Royalholidayclubbed設計的問題，可以幫助你輕鬆獲得認證，Royalholidayclubbed CIMA的P3題庫最新資訊考試的自由練習測試，P3題庫最新資訊考試問題及答案，P3題庫最新資訊考古題，P3題庫最新資訊書籍，P3題庫最新資訊學習指南。 CIMA P3題庫最新資訊認證考試在競爭激烈的IT行業中越來越受歡迎，報名參加考試的人越來越多。

CIMA Strategic Level Case Study Exam P3 相信你對我們的產品會很滿意的。

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CIMA P3題庫最新資訊 - 在現在的市場上，Royalholidayclubbed是你最好的選擇。

CIMA的認證考試最近越來越受到大家的歡迎了。IT認證考試有很多種。你參加過哪一個考試呢？比如P3題庫最新資訊等很多種考試。這些都是很重要的考試，你想參加哪一個呢？我們在這裏說一下P3題庫最新資訊認證考試。如果你想參加這個考試，那麼Royalholidayclubbed的P3題庫最新資訊考古題可以幫助你輕鬆通過考試。

如果你還是不相信，馬上親身體驗一下吧。這樣你肯定就會相信我說的了。

P3 PDF DEMO:

QUESTION NO: 1
M plc has a $2 million loan outstanding on which the interest rate is reset every 6 months for the following 6 months and the interest is payable at the end of that 6-month period. The next
6-monthly reset period starts in
3 months and the treasurer of M plc thinks that interest rates are likely to rise between now and then.
Current 6-month rates are 7.2% and the treasurer can get a rate of 7.7% for a 6-month forward rate agreement (FRA) starting in 3 months' time. By transacting an FRA the treasurer can lock in a rate today of 7.7%.
If interest rates are 8.5% in 3 months' time, what will the net amount payable be?
Give your answer to the nearest thousand dollars.
Answer:
$77000

QUESTION NO: 2
P Ltd manufactures and sells electrical goods through retail outlets.
N is P Ltd's Sales Director. He has been recently promoted from a senior sales position with
P Ltd. He has been forced to spend the first six months as Sales Director on dealing with an administrative mess left behind by the previous sales director.
You are a Senior Management Accountant at P Ltd. You have worked with N for many years.
N has worked hard and has made many changes that have brought significant benefit to the business.
N has asked you to postpone the recording of some purchase invoices so that he will meet his quarterly targets on profit margin.
What should you do?
A. Collect all the facts, distance yourself from the situation but say nothing.
B. Write up the facts of the issue and put it on your files.
C. Do nothing, no rules have been broken, tell N that you cannot do as he asks and that he needs to abide by the professional codes.
D. Document the situation and present the facts to your manager.
Answer: C

QUESTION NO: 3
RFG is considering a major expansion that will result in a more diversified business model.
At present, RFG's market capitalisation is $240 million. This is based on a beta of 1.6. The risk free rate is 4% and the market rate of return is 9%. RFG is financed entirely by equity.
The company generates an annual cash surplus of $28.8 million.
The expansion will cost $50 million and will generate future cash flows of $12 million in perpetuity. This new business will reduce RFG's beta to 1.4.
Calculate the adjusted present value of the expansion.
A. $59 million
B. $321 million
C. $131 million
D. $81 million
Answer: D

QUESTION NO: 4
Which of the following represents the greatest risk associated with introducing a system of post-completion audit for investment projects?
A. The audit itself will waste time.
B. The entity may withdraw from a project without good cause.
C. Decision makers may be deterred from taking responsible risks.
D. The entity will realise that its approach to project appraisal is flawed.
Answer: C

QUESTION NO: 5
H is a senior production manager for P Ltd which is about to make a strategic decision on setting up a new production line requiring $3 million of new specialist equipment.
H's daughter is friends with and goes to school with the daughter of T, the sales manager in
KK Ltd. KK Ltd is a potential supplier of the specialist equipment that P Ltd requires.
T owns a holiday home. H's daughter regularly accompanies T's daughter on family vacations at this holiday home, all at T's expense.
H is the only person working for P Ltd who is qualified to select the specialist equipment. KK
Ltd will definitely bid for the sale.
What should H do?
A. H should declare an interest and withdraw from the assessment process.
B. H should permit KK Ltd to bid, but should insist that T should not be involved.
C. H should declare an interest, giving details of his daughter's friendship with T's daughter, but should participate fully in the assessment process.
D. H should exclude KK Ltd from the bidding process.
Answer: C

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Updated: May 27, 2022

by RHC.

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