최신Accountant Strategic Case Study - CIMA-SCS무료샘플문제
문제1
*Stable dividend policy- paying a constant or constantly growing dividend each year.
*Constant payout ratio- paying out a constant proportion of equity earnings
*Zero dividend policy- all surplus earnings are invested back into the business
*residual dividend policy- a dividend is paid only if there are no further positive NPV projects available
*Ratchet Patterns- paying out a stable but rising dividend each year eg, dividends lag behind earnings
*Stable dividend policy- paying a constant or constantly growing dividend each year.
*Constant payout ratio- paying out a constant proportion of equity earnings
*Zero dividend policy- all surplus earnings are invested back into the business
*residual dividend policy- a dividend is paid only if there are no further positive NPV projects available
*Ratchet Patterns- paying out a stable but rising dividend each year eg, dividends lag behind earnings
정답: D
문제2
- Paid cash early
- Potential for shareholders to get paid even more if they can achieve targets
- Paid cash early
- Potential for shareholders to get paid even more if they can achieve targets
정답: C
문제3
- Reduction of transaction costs due to less transactions
- Reduction of currency risk but allowing Daistruk to decide when to convert (based on ex. rate)
- Reduction of transaction costs due to less transactions
- Reduction of currency risk but allowing Daistruk to decide when to convert (based on ex. rate)
정답: D
문제4
Five forces examines an organisations industry
*New entrants- barriers to entry?
*Power of suppliers- industry is dominated by few suppliers
*Substitutes- satisfy the same need
*power of buyers- high when there is a concentration of buyers
*Rivalry amongst competitors
Conclusion: desirable situation is where there is weak suppliers and buyers, few substitutes, high barriers to entry and little rivalry
Five forces examines an organisations industry
*New entrants- barriers to entry?
*Power of suppliers- industry is dominated by few suppliers
*Substitutes- satisfy the same need
*power of buyers- high when there is a concentration of buyers
*Rivalry amongst competitors
Conclusion: desirable situation is where there is weak suppliers and buyers, few substitutes, high barriers to entry and little rivalry
정답: D
문제5
- Acquired company shareholders have no on-going involvement with the company
- Once they have been bough , old shareholders won't receive income in future
- Acquired company shareholders have no on-going involvement with the company
- Once they have been bough , old shareholders won't receive income in future
정답: D
문제6
Pinhole
Pinhole
정답: A
문제7
Appetizers (Bad Appetizers)
Appetizers (Bad Appetizers)
정답: D
문제8
- Formal record of main risks organisation faces
- Should have information about each risk in detail
- Provides risk responses (risk-mitigating control actions)
- Shows who is responsible for each risk
- Formal record of main risks organisation faces
- Should have information about each risk in detail
- Provides risk responses (risk-mitigating control actions)
- Shows who is responsible for each risk
정답: B
문제9
Cakes and Frosting (Good Cakes and Frosting)
Cakes and Frosting (Good Cakes and Frosting)
정답: D
문제10
- Protect from downside risk
- Can let it lapse if unfavourable
- Protect from downside risk
- Can let it lapse if unfavourable
정답: B
문제11
Chervil
Chervil
정답: C