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質問 1：
are normally more valuable than minority shares because they contain a bundle of rights that minority shares do not enjoy.
A. Symergistic value
B. Stock market value
C. Control shares
D. Strategic control
正解：A
質問 2：
Which of the following is NOT out of the call option's value?
A. The risk bearing interest rate
B. The dividends expected during the life of the option
C. The volatility of the price of the underlying stock
D. The price of underlying stock
正解：A
質問 3：
The IRC limits an individual taxpayer's charitable deduction each year to a percentage of adjusted gross income, depending on:
A. The type of gift
B. Valuation advisories
C. The fair market price of gift
D. The value of gift
正解：A
質問 4：
Which of the following is the main category of adjustments to financial statement?
A. All of the above
B. Remove nonrecurring items (and any required tax effects) from income statements.
C. put guideline and subject companies on a comparable accounting basis
D. Adjust for non-operating items.
正解：A
質問 5：
The Black-Scholes model assumes near perfect markets for both the options and the underlying stock. Among other conditions, the model assumes the following EXCEPT:
A. There are no commissions or other transaction costs in buying or selling the stock or the option
B. The short-term risk-free rate is known and is constant through time
C. Trading never stops. It is continuous through time following a geometric Brownian motion
D. The stock price does not follow a random walk with a long normal distribution
正解：D
質問 6：
Three levels are identified by in the hierarchy of measurements to identify fair value, with the highest level available to be used. These levels are; highest-priority level, inputs are those other than quoted prices included within level 1 that are directly or indirectly observable and Level 3 where inputs are unobservable.
A. IBA
B. Merger Doctrine
C. FASB
D. SFAS
正解：C
質問 7：
The most common forms of redemption provisions found in privately held companies are as follows. Which of the following is NOT out of the common forms of redemption provisions?
A. Future issues have sinking funds provisions similar to vehicle by which bonds are retired at intervals up to their maturity dates and are referred to as sinking fund preferred.
B. Future redemption by the
issuing company is mandatory and based on a specific redemption schedule.
C. The entire issue is redeemable at the option of the issuing corporations at a changing price contingent upon a certain event.
D. The entire issue is redeemable at the option of the issuing corporation at a specified price over a designated time period. These types of issue are commonly referred to as callable.
正解：C
質問 8：
Proprietary technology is also counted in intangibles such as, a trained and assembled workforce, special know-how, customer relationships, supplier relationships, or other intangible assets that make the company available competitors and give it earning power. Some closely held business owners call these intangibles:
A. Blue sky
B. Good will
C. A or B
D. Patents
正解：C
質問 9：
This is sometimes considered the accumulation of all other elements of economic value of business enterprise not specifically with (or allocated to) individual tangible and intangible assts. Its analysis and qualification is an important component in
the application of asset accumulation method to a company like Seller. What is this?
A. Trademark
B. Copyrights
C. Patents
D. Goodwill
正解：D
are normally more valuable than minority shares because they contain a bundle of rights that minority shares do not enjoy.
A. Symergistic value
B. Stock market value
C. Control shares
D. Strategic control
正解：A
質問 2：
Which of the following is NOT out of the call option's value?
A. The risk bearing interest rate
B. The dividends expected during the life of the option
C. The volatility of the price of the underlying stock
D. The price of underlying stock
正解：A
質問 3：
The IRC limits an individual taxpayer's charitable deduction each year to a percentage of adjusted gross income, depending on:
A. The type of gift
B. Valuation advisories
C. The fair market price of gift
D. The value of gift
正解：A
質問 4：
Which of the following is the main category of adjustments to financial statement?
A. All of the above
B. Remove nonrecurring items (and any required tax effects) from income statements.
C. put guideline and subject companies on a comparable accounting basis
D. Adjust for non-operating items.
正解：A
質問 5：
The Black-Scholes model assumes near perfect markets for both the options and the underlying stock. Among other conditions, the model assumes the following EXCEPT:
A. There are no commissions or other transaction costs in buying or selling the stock or the option
B. The short-term risk-free rate is known and is constant through time
C. Trading never stops. It is continuous through time following a geometric Brownian motion
D. The stock price does not follow a random walk with a long normal distribution
正解：D
質問 6：
Three levels are identified by in the hierarchy of measurements to identify fair value, with the highest level available to be used. These levels are; highest-priority level, inputs are those other than quoted prices included within level 1 that are directly or indirectly observable and Level 3 where inputs are unobservable.
A. IBA
B. Merger Doctrine
C. FASB
D. SFAS
正解：C
質問 7：
The most common forms of redemption provisions found in privately held companies are as follows. Which of the following is NOT out of the common forms of redemption provisions?
A. Future issues have sinking funds provisions similar to vehicle by which bonds are retired at intervals up to their maturity dates and are referred to as sinking fund preferred.
B. Future redemption by the
issuing company is mandatory and based on a specific redemption schedule.
C. The entire issue is redeemable at the option of the issuing corporations at a changing price contingent upon a certain event.
D. The entire issue is redeemable at the option of the issuing corporation at a specified price over a designated time period. These types of issue are commonly referred to as callable.
正解：C
質問 8：
Proprietary technology is also counted in intangibles such as, a trained and assembled workforce, special know-how, customer relationships, supplier relationships, or other intangible assets that make the company available competitors and give it earning power. Some closely held business owners call these intangibles:
A. Blue sky
B. Good will
C. A or B
D. Patents
正解：C
質問 9：
This is sometimes considered the accumulation of all other elements of economic value of business enterprise not specifically with (or allocated to) individual tangible and intangible assts. Its analysis and qualification is an important component in
the application of asset accumulation method to a company like Seller. What is this?
A. Trademark
B. Copyrights
C. Patents
D. Goodwill
正解：D
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