最新なCIMA CIMAPRA19-P03-1問題集（223題）、真実試験の問題を全部にカバー！

質問 1：
C is a large international supermarket chain. It has many thousands of suppliers and many thousands of potential suppliers competing for shelf space m its supermarkets.
Which of the following provisions would be appropriate for C to include m its ethical code in relation to its suppliers?
Select ALL that apply
A. C shall not use its buying power unscrupulously.
B. C shall insist on an exclusivity agreement with each supplier so that identical products are not available from other outlets
C. C shall endeavour to take as high a percentage of each supplier's output as possible
D. C shall keep confidential all information received from suppliers and potential suppliers
E. C shall endeavour to adhere to the terms of its contracts with its suppliers at all times
F. Cshall continuously remind suppliers that it always has several alternative suppliers to choose from.
正解：A,D,E

質問 2：
The managers of a company are agents for the shareholders tasked with increasing shareholders' wealth. Which of the following will usually increase shareholders' wealth?
A. Investing in projects with the shortest payback period.
B. Investing in projects with positive net present value.
C. Not paying a dividend for several years in order to invest in new projects.
D. Investing in projects with the greatest level of risk.
正解：B

質問 3：
TRF is conducting a post completion audit on an investment in a pollution control machine that has reached the end of its five year useful life.
TRF could have been heavily fined if the machine had failed to keep pace with the output of emissions, measured in units. TRF's cost of capital is 10%. When the machine was purchased, there was a choice of three machines on the market:
TRF purchased the Big machine, but annual requirements only exceeded 600,000 once, in year 3, when 720,000 units of emissions were emitted.
Calculate the amount that the post completion audit shows TRF overpaid for the ownership costs associated with this machine.
Give your answer to the nearest whole $ (in $'000s).
正解：
$12582

質問 4：
DFR is an online retailer that sells picture frames The software running on DFR's website enables customers to log in and make purchases by inputting an email address as a user name and a password that must contain at least eight characters, including upper and lower case letters, numbers and punctuation marks (e.g. £, $ or!) Once logged in, customers can check previous orders that they have placed.
Customers can also use DFR's website to change personal details, including credit card numbers and delivery addresses Whenever they wish to use those facilities, the software sends a text message containing a six-digit number to their mobile phones They must input that number before the system will accept changes to their personal details Which TWO of the following statements are correct?
A. The arrangement with the text message will have no effect on the security associated with changing personal details
B. The software treats customers' personal details as being more sensitive than their ordering histories
C. Customers should be able to update the mobile phone numbers in their DFR accounts using only their email addresses and passwords for access
D. It is illogical to have different security measures in place for orders and for access to personal details.
E. The software should never show the whole of a customer's credit card number on screen, even if the customer has logged in and input the six-digit number.
正解：A,E

質問 5：
Which of the following are true of interest rate swaps?
A. An interest rate swap is an external hedging technique.
B. Risk of default is high from the floating interest rate payer if interest rates rise.
C. Some companies use interest rate swaps to deliberately increase their risks because they believe that they are better at predicting future interest rates than the market.
D. When interest rates are falling, the risk of default by the fixed interest rate payer is low.
E. An interest rate swap is an internal hedging technique.
正解：A,B,C

質問 6：
B, a construction company, has a policy of carrying out a post completion audit on every construction project undertaken where the value exceeds $1 million.
What is the role of the post completion audit?
A. To signify the end of the project.
B. To reward staff and celebrate success.
C. To apportion blame for things not done well.
D. To highlight what can be done to improve similar future projects.
正解：D

質問 7：
GUJ A small but rapidly expanding company has recently opened several branches in locations far away from the Head Office. All of the branches are relatively small with no one branch accounting for more than 5% of turnover. Management has decided that the company is not yet large enough to install an Internal Audit function but is, nonetheless, concerned about maintaining adequate control and monitoring at the branches whilst allowing Branch Managers the opportunity to react to local circumstances as appropriate.
Which of the following measures would assist Head Office management in maintaining appropriate monitoring and control at the branches?
A. Arranging visits by senior management to each branch periodically.
B. Restricting the autonomy of individual Branch Managers to purely routine matters and instructing them to refer everything else to Head Office.
C. Establishing an open communication policy for employees at branches to allow them to contact Head Office on any matter that concerns them.
D. Instituting the use of a formalised budgetary control system at head office for all branches.
E. Dealing with all Human Resource, recruitment, and similar issues directly from Head Office.
正解：A,C,D