최신 Other CPA Certification FIN 무료샘플문제:
1. Consider the following types of financial instruments:
1.Equity shares
2.Forward interest rate agreements
3.Convertible bonds
4.Cash deposits
Which of the above are regarded as primary financial instruments?
A) 1 and 4
B) 3 and 4
C) 1 and 2
D) 2 and 3
2. A UK based company is due to receive US$6,000,000 in three months from its American customer. It wants to hedge this receipt and has found an appropriate futures market based in the USA, where the value of one futures contract is EUR62,500. The current futures price is US$1.7778 per UK sterling.
How many contracts would the company buy or sell in order to hedge the exposure?
A) Buy 96 futures contracts
B) Sell 96 futures contracts
C) Buy 54 futures contracts
D) Sell 54 futures contracts
3. A company sells 2,000,000 units of a particular product evenly throughout the year. The purchase price of the product is $22 per unit. The cost of placing an order is $20, the cost of holding one unit of stock for a year is $5 and the economic order quantity is 4,000 units.
What is the total annual cost of trading in this product?
A) $44,020,000
B) $44,230,000
C) $44,030,000
D) $44,010,000
4. An analysis of the financial statements of a business reveals the following financial ratios:
1.A higher than average inventory holding period
2.A higher than average payment period for trade payables
3.A lower than average current ratio
4.A lower than average sales to working capital ratio
Which TWO of the above is consistent with a business being over-capitalized?
A) 1 and 4
B) 3 and 4
C) 1 and 2
D) 2 and 3
5. Indus Co holds an item of inventory for which the demand is 40,000 units per year. The cost of holding one unit of the item is $2*50 per year and the cost of placing an order for the item is $20. Demand for the item is even throughout the year. Indus Co employs the economic order quantity (EOQ) model to derive the optimal order quantity for the item.
What is the combined annual cost of holding and ordering this item?
A) $2,000
B) $3,000
C) $8,250
D) $8,125
질문과 대답:
| 질문 # 1 정답: A | 질문 # 2 정답: C | 질문 # 3 정답: A | 질문 # 4 정답: A | 질문 # 5 정답: A |
1471 개 고객 리뷰
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