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使用優秀的F3新版題庫上線確保您通過您的CIMA F3考試

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CIMA CIMAPRA19-F03-1（F3 財務策略）認證考試是一個全球認可的認證考試，旨在為想要增強財務策略領域技能和知識的財務專業人士設計。此認證考試由管理會計師公會（CIMA）提供，該機構是一個領先的為全球財務專業人士提供培訓和認證計劃的專業機構。CIMAPRA19-F03-1 考試針對想要發展戰略財務管理技能並向雇主和客戶展示其專業知識的個人。

CIMA CIMAPRA19-F03-1（F3 金融戰略）考試是一項受到高度尊重且具有挑戰性的金融考試，旨在為希望在金融或會計領域追求職業生涯的專業人士提供考試。該考試旨在測試考生對金融戰略的認識和理解，包括在不同的商業背景下應用金融分析和管理技巧。該考試是管理會計師公會（CIMA）資格的一部分，該資格被全球公認為金融行業中最負盛名的資格之一。

最新的 CIMA Strategic level F3 免費考試真題 (Q407-Q412):

問題 #407
A UK based company is considering investing GBP1 ,000,000 in a project it the USA. It is anticipated that the project will yield net cash inflows of USD580.000 each year for the next three years. These surplus cash flows will be remitted to the UK at the end of each year.
Currently GBP1.00 is worth USD1.30.
The expected inflation rates in the two countries over the next four years are 2% in the UK and 4% in the USA.
Applying the purchasing power parity theory, which of the following represents the expected remittance at the end of year three, in GBP whole the nearest whole GBP)?

A. GBP450,906
B. GBP472,916
C. GBP546,547
D. GBP568,846

答案：A

問題 #408
A company has stable earnings of S2 million and its shares are currently trading on a price earnings multiple
{PIE) of 10 times. It has10 million shares in issue.
The company is raising S4 million debt finance to fund an expansion of its existing business which is forecast to increase annual earnings straight away by 25% and then remain at that level for the foreseeable future. The corporation tax rate is 20%. It is expected that the P/E will reduce to 8 times over the next year.
What is the most likely change in shareholder wealth resulting from this plan?

A. No change in shareholder wealth.
B. Shareholder wealth will increase by $4 million.
C. Shareholder wealth will increase by $5 million
D. Shareholder wealth will increase by $3.2 million.

答案：A

解題說明：
Current situation:
Earnings = $2m
P/E = 10 # Market value = 2 × 10 = $20m
After expansion:
Earnings increase by 25% # new earnings = 2 × 1.25 = $2.5m
New P/E = 8 # New market value = 2.5 × 8 = $20m
Shareholder wealth (equity value) stays at $20m, so the **most likely change is:
D). No change in shareholder wealth.**

問題 #409
Company C has received an unwelcome takeover bid from Company P.
Company P is approximately twice the size of Company C based on market capitalisation.
Although the two companies have some common business interests, the main aim of the bid is diversification for Company P.
The offer from Company P is a share exchange of 2 shares in Company P for 3 shares in Company C.
There is a cash alternative of $5.50 for each Company C share.
Company C has substantial cash balances which the directors were planning to use to fund an acquisition.
These plans have not been announced to the market.
The following share price information is relevant. All prices are in $.

Which of the following would be the most appropriate action by Company C's directors following receipt of this hostile bid?

A. Change the Articles of Association to increase the percentage of shareholder votes required to approve a takeover.
B. Refer the bid to the country's competition authorities.
C. Write to shareholders explaining fully why the company's share price is under valued.
D. Pay a one-off special dividend.

答案：C

問題 #410
Which THREE of the following long term changes are most likely to increase the credit rating of a company?

A. A decrease in the dividend cover ratio.
B. A decrease in the (Book value of debt) / (Book value of equity) ratio.
C. An increase in the free cashflow generated from operations.
D. An increase in the interest cover ratio.
E. A decrease in the (Net debt) / (Earnings before interest, tax, depreciation and amortisation) ratio.

答案：C,D,E

解題說明：
We're looking for long-term changes that would improve a company's credit rating (i.e. reduce perceived credit risk and increase capacity to service debt):
A). Increase in interest cover (EBIT / interest) # higher coverage, safer for lenders # positive.
B). Decrease in (Net debt)/(EBITDA) # lower leverage relative to earnings # positive.
C). Increase in free cash flow from operations # more internally generated cash to pay interest and repay debt # positive.
D). Decrease in (Book debt)/(Book equity) is also a good sign in reality, but the question restricts us to three; exam focus is usually on coverage and cash flow-based ratios, so A, B and C are the best three.
E). Decrease in dividend cover (earnings / dividend) means paying a larger proportion of earnings out as dividends # less retained profit and weaker protection for creditors # negative for credit rating.
So the three most likely to improve the rating: A, B, C.

問題 #411
A company needs to raise $20 million to finance a project.
It has decided on a rights issue at a discount of 20% to its current market share price.
There are currently 20 million shares in issue with a nominal value of $1 and a market price of $5 per share.
Calculate the terms of the rights issue.

A. 1 new share for every 20 existing shares
B. 1 new share for every 5 existing shares
C. 1 new share for every 25 existing shares
D. 1 new share for every 4 existing shares

答案：D

解題說明：
Calc_Set2

問題 #412
......

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