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質問 1：
Company ABC has undergone substantial system enhancements in order to take advantage of B2B efficiencies. To encourage its trading partners, ABC has offered a 1.5% discount to those who allow ABC to debit their bank account electronically on the day the product is delivered. The greater number of trading partners who agree to this arrangement, the greater improvement Company ABC will see in its:
A. cash turnover ratio.
B. days' payables.
C. cash flow to total debt.
D. days' inventory.
正解：A
質問 2：
The CFO of a growing company has decided that it would be prudent to insure the company against potential loss from dishonest acts of employees. The treasurer has been given the responsibility of selecting and negotiating the type and amount of protection required. Afteranalyzing the overall risk to the company, the treasurer decides that the greatest exposure to this type of risk is within the cash management function of the company. The MOST appropriate type of protection would be:
A. crime.
B. blanket.
C. fidelity.
D. fiduciary.
正解：C
質問 3：
As an internal control tool, what does the matching of an invoice to the original purchase confirm?
A. The payment of the order
B. The placement of the order
C. The execution of the order
D. The fulfillment of the order
正解：B
質問 4：
The mix of long-term debt and equity refers to a company's:
A. current ratio.
B. capital structure.
C. WACC.
D. financial leverage.
正解：B
質問 5：
A hamburger patty supplier receives an order from ABC Burgers located in Minnesota. The supplier's policy is to bill upon fulfillment of the order and not at delivery. ABC Burgers pays upon receipt of goods. A blizzard has closed the manufacturing facility and roads; delivery will be delayed by two days. Which type of float occurs between the receipt of an invoice by ABC Burgers, including the credit period, and the time ABC Burgers' account is debited?
A. Collection
B. Disbursement
C. Payment
D. Invoicing
正解：C
質問 6：
Economists are forecasting a rise in gas prices within the next 3 months. Charged with the task of establishing a risk mitigation approach for the company, the CRO has determined that the company has considerable exposure to fluctuations in gas prices. In coming to this conclusion, the CRO:
A. made a quantitative assessment.
B. assessed financial derivatives.
C. made a qualitative assessment.
D. examined basic operating procedures.
正解：A
質問 7：
Which of the following is sought from a typical cash management services Request for Proposals (RFP)?
A. CAMELS score
B. Implementation team
C. Asset investment strategy
D. Pension funding status
正解：B
質問 8：
Which of the following is an example of a qualitative factor used in making credit decisions?
A. Character
B. Collateral
C. Capital
D. Capacity
正解：A
質問 9：
Which of the following factors is NOT used by a cash manager to estimate a target compensating balance?
A. Ledger balance
B. Per-item service costs
C. Earnings credit rate
D. Average volume
正解：A
Company ABC has undergone substantial system enhancements in order to take advantage of B2B efficiencies. To encourage its trading partners, ABC has offered a 1.5% discount to those who allow ABC to debit their bank account electronically on the day the product is delivered. The greater number of trading partners who agree to this arrangement, the greater improvement Company ABC will see in its:
A. cash turnover ratio.
B. days' payables.
C. cash flow to total debt.
D. days' inventory.
正解：A
質問 2：
The CFO of a growing company has decided that it would be prudent to insure the company against potential loss from dishonest acts of employees. The treasurer has been given the responsibility of selecting and negotiating the type and amount of protection required. Afteranalyzing the overall risk to the company, the treasurer decides that the greatest exposure to this type of risk is within the cash management function of the company. The MOST appropriate type of protection would be:
A. crime.
B. blanket.
C. fidelity.
D. fiduciary.
正解：C
質問 3：
As an internal control tool, what does the matching of an invoice to the original purchase confirm?
A. The payment of the order
B. The placement of the order
C. The execution of the order
D. The fulfillment of the order
正解：B
質問 4：
The mix of long-term debt and equity refers to a company's:
A. current ratio.
B. capital structure.
C. WACC.
D. financial leverage.
正解：B
質問 5：
A hamburger patty supplier receives an order from ABC Burgers located in Minnesota. The supplier's policy is to bill upon fulfillment of the order and not at delivery. ABC Burgers pays upon receipt of goods. A blizzard has closed the manufacturing facility and roads; delivery will be delayed by two days. Which type of float occurs between the receipt of an invoice by ABC Burgers, including the credit period, and the time ABC Burgers' account is debited?
A. Collection
B. Disbursement
C. Payment
D. Invoicing
正解：C
質問 6：
Economists are forecasting a rise in gas prices within the next 3 months. Charged with the task of establishing a risk mitigation approach for the company, the CRO has determined that the company has considerable exposure to fluctuations in gas prices. In coming to this conclusion, the CRO:
A. made a quantitative assessment.
B. assessed financial derivatives.
C. made a qualitative assessment.
D. examined basic operating procedures.
正解：A
質問 7：
Which of the following is sought from a typical cash management services Request for Proposals (RFP)?
A. CAMELS score
B. Implementation team
C. Asset investment strategy
D. Pension funding status
正解：B
質問 8：
Which of the following is an example of a qualitative factor used in making credit decisions?
A. Character
B. Collateral
C. Capital
D. Capacity
正解：A
質問 9：
Which of the following factors is NOT used by a cash manager to estimate a target compensating balance?
A. Ledger balance
B. Per-item service costs
C. Earnings credit rate
D. Average volume
正解：A
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