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調査、研究を経って、IT職員の月給の増加とジョブのプロモーションはCIMA F3資格認定と密接な関係があります。給料の増加とジョブのプロモーションを真になるために、JPNTestのCIMA F3問題集を勉強しましょう。いつまでもF3試験に準備する皆様に便宜を与えるJPNTestは、高品質の試験資料と行き届いたサービスを提供します。

一般にF3財務戦略として知られているCIMA CIMAPRA19-F03-1試験は、個人の財務戦略の作成と実装スキルをテストするために設計されています。 Chartered Institute of Management Accountants（CIMA）認定の一部であるこの試験は、財務戦略の概念に関する知識を改善したい上級レベルの専門家向けです。また、金融または会計のキャリアを追求するために追求または計画している人にとっても不可欠な試験です。

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CIMA F3（財務戦略）認定試験は、キャリアを次のレベルに進めたい財務専門家の知識とスキルをテストするために設計された専門認定試験です。この試験は、管理会計士のためのトレーニングおよび認定プログラムを提供する世界的に認められた専門組織であるChartered Institute of Management Accountants（CIMA）によって提供されています。F3試験は、財務管理と戦略的意思決定に焦点を当てたものであり、シニアレベルの財務職に就きたい専門家にとって必須の資格です。

CIMA F3 Financial Strategy 認定 F3 試験問題 (Q279-Q284):

質問 # 279
Two unlisted companies TTT and YYY are being valued. The companies have similar capital structures and risk profiles and operate in the same industry sector It is easier to value TTT than to value YYY because there have recently been several well-publicised private sales of TTT shares.
Relevant company data:

What is the best estimate of YYY's share price?

正解：D


質問 # 280
Integrated reporting is designed to make visible the capitals on which the organisation depends, and how the organisation uses those capitals to create value in the short, medium and long term Which THREE of the following capitals are specifically identified in the Integrated Reporting <IR> Framework?

正解：A、E


質問 # 281
A company has in a 5% corporate bond in issue on which there are two loan covenants.
* Interest cover must not fall below 3 times
* Retained earnings for the year must not fall below $3.5 million
The Company has 200 million shares in issue.
The most recent dividend per share was $0.04.
The Company intends increasing dividends by 10% next year.
Financial projections for next year are as follows:
Advise the Board of Directors which of the following will be the status of compliance with the loan covenants next year?

正解：B

解説：
From the projections, the company's interest cover remains above the required 3 times, so that covenant is satisfied. However, after paying the increased dividend (10% rise in DPS), the retained earnings for the year fall below the required $3.5 million, so the company would breach only the retained earnings covenant.


質問 # 282
A company's gearing is well below its optimal level and therefore it is considering implementing a share re-purchase programme.
This programme will be funded from the proceeds of a planned new long-term bond issue.
Its financial projections show no change to next year's expected earnings.
As a result, the company plans to pay the same total dividend in future years.
If the share re-purchase is implemented, which THREE of the following measures are most likely to decrease?

正解：A、B、D


質問 # 283
Integrated reporting is designed to make visible the capitals on which the organisation depends, and how the organisation uses those capitals to create value in the short, medium and long term
Which THREE of the following capitals are specifically identified in the Integrated Reporting <IR> Framework?

正解：A、E


質問 # 284
......

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