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質問 1：
A buyer receives an invoice from a supplier that offers discount terms of 3/10, net 60. What is the effective cost of discount?
A. 21.90%
B. 22.58%
C. 15.64%
D. 16.13%
正解：B
質問 2：
Which of the following is the MOST accurate statement regarding the passage of the Sarbanes-Oxley Act?
A. It was a drastic change in the regulation of corporate governance.
B. It had little effect on corporate governance.
C. It is the latest in a long line of corporate governance acts.
D. It was the first corporate governance act in American history.
正解：A
質問 3：
When estimating the cost of capital, which of the following financial resources would probably NOT be included in the cost of capital calculation?
A. Long-term debt
B. Preferred stock
C. Common stock
D. Short-term debt
正解：D
質問 4：
A multinational company (MNC) that operates a shared service center charges its foreign subsidiaries a management fee. This management fee may need to be:
A. negotiated with the host government.
B. significantly taxed by the host government.
C. paid through a third-party intermediary.
D. manipulated to locate profits in low-tax countries.
正解：A
質問 5：
Measurement of a company's liquidity includes the calculation of all of the following EXCEPT:
A. quick ratio.
B. current ratio.
C. return on equity.
D. cash turnover.
正解：C
質問 6：
Which of the following should be considered in the design of a collection system for a supermarket or retail store that does not offer proprietary credit cards?
I.Coin and currency handling
II.Debit card acceptance
III.Retail lockbox
IV.Third-party credit cards
A. I, II, and IV only
B. I only
C. II and IV only
D. I, II, III, and IV
正解：A
質問 7：
Based on the above information, before making the major acquisition, several large institutional shareholders have asked management to consider all of the following EXCEPT:
A. a stock dividend.
B. a stock repurchase.
C. a special dividend.
D. a stock split.
正解：D
質問 8：
XYZ Company has one inventory supplier, and title to inventory is transferred to the company during the manufacturing process. Which of the following BEST describes XYZ's relationship with its supplier?
A. Outsourced
B. Supplier-managed
C. Collateralized
D. Paid-on-production
正解：D
質問 9：
The Federal Reserve can increase the money supply by:
A. purchasing government securities.
B. increasing the reserve requirement.
C. increasing the discount rate.
D. selling government securities.
正解：A
A buyer receives an invoice from a supplier that offers discount terms of 3/10, net 60. What is the effective cost of discount?
A. 21.90%
B. 22.58%
C. 15.64%
D. 16.13%
正解：B
質問 2：
Which of the following is the MOST accurate statement regarding the passage of the Sarbanes-Oxley Act?
A. It was a drastic change in the regulation of corporate governance.
B. It had little effect on corporate governance.
C. It is the latest in a long line of corporate governance acts.
D. It was the first corporate governance act in American history.
正解：A
質問 3：
When estimating the cost of capital, which of the following financial resources would probably NOT be included in the cost of capital calculation?
A. Long-term debt
B. Preferred stock
C. Common stock
D. Short-term debt
正解：D
質問 4：
A multinational company (MNC) that operates a shared service center charges its foreign subsidiaries a management fee. This management fee may need to be:
A. negotiated with the host government.
B. significantly taxed by the host government.
C. paid through a third-party intermediary.
D. manipulated to locate profits in low-tax countries.
正解：A
質問 5：
Measurement of a company's liquidity includes the calculation of all of the following EXCEPT:
A. quick ratio.
B. current ratio.
C. return on equity.
D. cash turnover.
正解：C
質問 6：
Which of the following should be considered in the design of a collection system for a supermarket or retail store that does not offer proprietary credit cards?
I.Coin and currency handling
II.Debit card acceptance
III.Retail lockbox
IV.Third-party credit cards
A. I, II, and IV only
B. I only
C. II and IV only
D. I, II, III, and IV
正解：A
質問 7：
Based on the above information, before making the major acquisition, several large institutional shareholders have asked management to consider all of the following EXCEPT:
A. a stock dividend.
B. a stock repurchase.
C. a special dividend.
D. a stock split.
正解：D
質問 8：
XYZ Company has one inventory supplier, and title to inventory is transferred to the company during the manufacturing process. Which of the following BEST describes XYZ's relationship with its supplier?
A. Outsourced
B. Supplier-managed
C. Collateralized
D. Paid-on-production
正解：D
質問 9：
The Federal Reserve can increase the money supply by:
A. purchasing government securities.
B. increasing the reserve requirement.
C. increasing the discount rate.
D. selling government securities.
正解：A
Abe -
試験の内容がそのまま掲載されているので、見やすく、CTP勉強しやすい本だと思いました。