HACKER SAFEにより証明されたサイトは、99.9%以上のハッカー犯罪を防ぎます。
カート(0

CPA FIN 問題集

FIN

試験コード:FIN

試験名称:Finance

最近更新時間:2025-07-07

問題と解答:全80問

FIN 無料でデモをダウンロード:

PDF版 Demo ソフト版 Demo オンライン版 Demo

追加した商品:"PDF版"
価格: ¥5999 

無料問題集FIN 資格取得

質問 1:
Which of the following results 'issue of new shares' directly to the public?
A. Placing
B. Rights issue
C. Offer for subscription
D. Bonus issue
正解:C

質問 2:
When projects are appraised using discounted cash flow methods, two approaches to dealing with inflation could be used. These are:
1.To exclude inflation from the estimated future cash flows and to apply a discount rate based on the money cost of capital.
2.To include inflation in the estimated future cash flows and to apply a discount based on the real cost of capital.
Which ONE of the following combinations (true/false) is correct?
A. Statement 1 = True, Statement 2 = True
B. Statement 1 = True, Statement 2 = False
C. Statement 1 = False, Statement 2 = False
D. Statement 1 = False, Statement 2 = True
正解:C

質問 3:
Ulmus Co, a company listed on a major stock exchange, received a confidential letter from a rival company on 30 April 2009 offering to buy all the shares in Ulmus Co at a premium of 25% on their current market value. At a private meeting, convened on the same day, the directors of Ulmus Co agreed to accept the offer and made a public announcement of this decision on 2 May 2009.
Which ONE of the following combinations of possible share price reactions (increase/no effect) would you expect on 2 May 2009 under the semi-strong and strong forms of market efficiency?
A. Semi-strong form = Increase, Strong form = No effect
B. Semi-strong form = No effect, Strong form = Increase
C. Semi-strong form = No effect, Strong form = No effect
D. Semi-strong form = Increase, Strong form = Increase
正解:A

質問 4:
It has been claimed that the weighted average cost of capital (WACC) should only be used to evaluate investment decisions, involving discounted cash flow calculations, where:
1.Theproposed project does not alter the business risk profile of the business.
2.TheWACC reflects the long-term capital structure of the business.
Which ONE of the following combinations (true/false) is correct?
A. Statement 1 = True, Statement 2 = True
B. Statement 1 = True, Statement 2 = False
C. Statement 1 = False, Statement 2 = False
D. Statement 1 = False, Statement 2 = True
正解:A

質問 5:
The following statements about dividends and dividend policy were made at a recent
meeting:
1) According to the residual theory of dividend policy, once a company has invested in or retained sufficient profits for future positive net present value opportunities, it should pay out the remaining profit as dividends.
2) Companies generally try to smooth out dividend payments by adjusting gradually to changes in earnings, so as to avoid sending out confusing signals to investors.
3) Scrip dividends enable a company to declare dividends but avoid paying out cash. Instead existing shareholders are given new shares in the business at no extra cost to the shareholders.
Which combination of the above statements is true?
A. 1 and 3 only
B. 1 and 2 only
C. 1, 2 and 3
D. 2 and 3 only
正解:C

質問 6:
The following exchange rates of UK sterling (EUR) against the Australian dollar (A$) have been quoted:
Spot EUR1 = A$1.7574
Six months' forward, EUR1 = A$1.7245
The interest rate in Australia is 5% per year for a six-month deposit or borrowing.
What is the annual interest rate for a six-month deposit or borrowing in the UK?
A. 7*00%
B. 9*95%
C. 4*45%
D. 8*90%
正解:D

質問 7:
A UK based company is due to receive US$6,000,000 in three months from its American customer. It wants to hedge this receipt and has found an appropriate futures market based in the USA, where the value of one futures contract is EUR62,500. The current futures price is US$1.7778 per UK sterling.
How many contracts would the company buy or sell in order to hedge the exposure?
A. Buy 96 futures contracts
B. Buy 54 futures contracts
C. Sell 96 futures contracts
D. Sell 54 futures contracts
正解:B

質問 8:
Lydia Co is financed by one million $1 ordinary shares trading at $3 each and has $2,000,000 4*25% irredeemable loan notes which have a market value of $85 per $100. Lydia Co pays tax at 30%. An equivalent all-equity financed company would have a cost of capital of 10%.
What is Lydia Co's cost of equity, according to Modigliani and Miller Proposition 2?
A. 12*33%
B. 12*68%
C. 11*98%
D. 12*28%
正解:C

一年間の無料更新サービスを提供します

君が弊社のCPA FINをご購入になってから、我々の承諾する一年間の更新サービスが無料で得られています。弊社の専門家たちは毎日更新状態を検査していますから、この一年間、更新されたら、弊社は更新されたCPA FINをお客様のメールアドレスにお送りいたします。だから、お客様はいつもタイムリーに更新の通知を受けることができます。我々は購入した一年間でお客様がずっと最新版のCPA FINを持っていることを保証します。

弊社は失敗したら全額で返金することを承諾します

我々は弊社のFIN問題集に自信を持っていますから、試験に失敗したら返金する承諾をします。我々のCPA FINを利用して君は試験に合格できると信じています。もし試験に失敗したら、我々は君の支払ったお金を君に全額で返して、君の試験の失敗する経済損失を減少します。

弊社は無料CPA FINサンプルを提供します

お客様は問題集を購入する時、問題集の質量を心配するかもしれませんが、我々はこのことを解決するために、お客様に無料FINサンプルを提供いたします。そうすると、お客様は購入する前にサンプルをダウンロードしてやってみることができます。君はこのFIN問題集は自分に適するかどうか判断して購入を決めることができます。

FIN試験ツール:あなたの訓練に便利をもたらすために、あなたは自分のペースによって複数のパソコンで設置できます。

TopExamは君にFINの問題集を提供して、あなたの試験への復習にヘルプを提供して、君に難しい専門知識を楽に勉強させます。TopExamは君の試験への合格を期待しています。

安全的な支払方式を利用しています

Credit Cardは今まで全世界の一番安全の支払方式です。少数の手続きの費用かかる必要がありますとはいえ、保障があります。お客様の利益を保障するために、弊社のFIN問題集は全部Credit Cardで支払われることができます。

領収書について:社名入りの領収書が必要な場合、メールで社名に記入していただき送信してください。弊社はPDF版の領収書を提供いたします。

弊社のCPA FINを利用すれば試験に合格できます

弊社のCPA FINは専門家たちが長年の経験を通して最新のシラバスに従って研究し出した勉強資料です。弊社はFIN問題集の質問と答えが間違いないのを保証いたします。

FIN無料ダウンロード

この問題集は過去のデータから分析して作成されて、カバー率が高くて、受験者としてのあなたを助けて時間とお金を節約して試験に合格する通過率を高めます。我々の問題集は的中率が高くて、100%の合格率を保証します。我々の高質量のCPA FINを利用すれば、君は一回で試験に合格できます。

CPA Finance 認定 FIN 試験問題:

1. The following amounts are taken from a company's latest financial statements:
Sales revenue$3,074,000 Cost of Sales$1,884,000 Inventories$160,000 Trade receivables$514,000 Trade Payables$325,000
Based on the above amounts, what is the cash cycle of the company? (Assume one year is 365 days)

A) 68 days
B) 41 days
C) 29 days
D) 21 days


2. Supper plc has issued loan stock of $100 nominal value with annual interest of 10% per year, based on the nominal value. The loan stock has two years remaining before it is redeemed at par. Interest is paid annually and the most recent interest payment has just been paid. Investors currently require a yield of 8% per year on the loan stock.
What is the market value of the loan stock per $100 nominal value?

A) $100*40
B) $103*90
C) $95*30
D) $125*00


3. The following statements about the drawbacks of the accounting rate of return (ARR) were made at a recent meeting:
1) ARR is based on accounting profits and not cash flows, and can change because profits are subject to different possible treatments.
2) ARR only considers cash flows within a given time period and ignores cash flows after that time period.
3) With the ARR method $1 receivable today is worth the same as a $1 in five years.
Therefore it ignores the time value of money.
Which combination of the above statements is true?

A) 1 and 3 only
B) 1 and 2 only
C) 1, 2 and 3
D) 2 and 3 only


4. Dorsal Co intends to make a bonus issue of ordinary shares during the forthcoming year.
Which one of the following will be affected as a result of the issue?

A) Total equity
B) Liquidity
C) Financial gearing
D) Earnings per share


5. A company is considering a project for investment which will cost $70,000 now and another $10,000 in year five.
The company has a cost of capital of 8%. The project has the following discounted cash flows:
YearDiscounted Cash Flows $ 123,148 230,007 319,846 414,701
What is its discounted payback period in years and months (to the nearest month)?

A) 3 years, 6 months
B) 3 years, 1 month
C) 2 years, 10 months
D) 3 years, 3 months


質問と回答:

質問 # 1
正解: C
質問 # 2
正解: B
質問 # 3
正解: A
質問 # 4
正解: D
質問 # 5
正解: C

連絡方法  
 [email protected] サポート

試用版をダウンロード

人気のベンダー
Apple
Avaya
CIW
FileMaker
Lotus
Lpi
OMG
SNIA
Symantec
XML Master
Zend-Technologies
The Open Group
H3C
3COM
ACI
すべてのベンダー
TopExam問題集を選ぶ理由は何でしょうか?
 品質保証TopExamは我々の専門家たちの努力によって、過去の試験のデータが分析されて、数年以来の研究を通して開発されて、多年の研究への整理で、的中率が高くて99%の通過率を保証することができます。
 一年間の無料アップデートTopExamは弊社の商品をご購入になったお客様に一年間の無料更新サービスを提供することができ、行き届いたアフターサービスを提供します。弊社は毎日更新の情況を検査していて、もし商品が更新されたら、お客様に最新版をお送りいたします。お客様はその一年でずっと最新版を持っているのを保証します。
 全額返金弊社の商品に自信を持っているから、失敗したら全額で返金することを保証します。弊社の商品でお客様は試験に合格できると信じていますとはいえ、不幸で試験に失敗する場合には、弊社はお客様の支払ったお金を全額で返金するのを承諾します。(全額返金)
 ご購入の前の試用TopExamは無料なサンプルを提供します。弊社の商品に疑問を持っているなら、無料サンプルを体験することができます。このサンプルの利用を通して、お客様は弊社の商品に自信を持って、安心で試験を準備することができます。