最新的Accountant Strategic Case Study - CIMA-SCS免費考試真題
- Transaction risk (movement between transaction date and payment date)
- Economic risk (long term movements)
- Translation risk (changes on translation of assets/liabilities in y/e accounts)
- Economic risk (long term movements)
- Translation risk (changes on translation of assets/liabilities in y/e accounts)
正確答案: B
Basil
正確答案: C
- Pay fixed sum per share to each LHD shareholder
- Would require Daistruk to raise finance unless under R$32m they currently hold
- Could impact gearing
- Easy to understand, most transparent and obvious
- Would require Daistruk to raise finance unless under R$32m they currently hold
- Could impact gearing
- Easy to understand, most transparent and obvious
正確答案: D
Tarragon
正確答案: C
- Use net assets as basis
- Difficult to apply to businesses with high intangible assets
- Useful when valuing capital intensive businesses (not useful in service)
- Avoids need to forecast future earnings or cashflows
- Difficult to apply to businesses with high intangible assets
- Useful when valuing capital intensive businesses (not useful in service)
- Avoids need to forecast future earnings or cashflows
正確答案: C
- Long term movements in ex. rate
- Long term movements can impact value of company
- Long term movements can impact value of company
正確答案: A
- Costs to Daistruk paying in another currency would increase as R$ worth less
正確答案: C
Cereals and Pastas (Epic Cereals and Pastas)
正確答案: C
Fruits & Vegetable
正確答案: A
- Issue new shares and give them to acquired company shareholders in exchange for acquired company shares
- Could be 1-1 depending on valuation
- Could be 1-1 depending on valuation
正確答案: C