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質問 1：
Valuation reports should contain a set of limiting conditions, and one of the typical limiting conditions is as follows:
A. Legal and estate tax factors
B. Litigation over business valuation is commonplace
C. The purpose of the valuation encompasses the use to which the valuation exercise is expected to be put
D. The valuation is valid only for the valuation date or dates specified herein. No other purpose is intended or should be inferred
正解：D
質問 2：
Most companies carry accounts receivable and deduct some allowance for potentially uncollectible accounts. The typical policy is to the allowance for doubtful accounts at the end of each month by a percentage of that month's _.
A. Decrease, Credit sales
B. Decrease, Unearned Revenue
C. Increase, Credit sales
D. Increase, Credit purchases
正解：C
質問 3：
Financial risk is measured in the following ways EXCEPT:
A. Standard deviation of net income
B. Through calculating various leverage ratios
C. Through calculating the degree of financial leverage
D. Calculating the level of company's fixed operating income
正解：B,C
質問 4：
A control owner or potential owner might make control adjustments, but a minority owner, generally, could not force the same changes. Therefore, control adjustments normally would be made only in the case a controlling interest valuation, unless there was reason to believe that the changes were imminent and probable. These include all of the following EXCEPT:
A. Gains, losses or cash realization from sale of excess assets
B. Excess or deficient compensation and perquisites
C. Elimination of operations involving company insiders (e.g. employment, non-market- rate leases)
D. Discounted operations
正解：D
質問 5：
Asset accumulation method can quickly quantify the effects on business value of many common seller structural considerations, such as:
A. What if the seller retains the company's cash on hand or accounts receivables?
B. What if seller does not retain (or leases back to the company) the operating real estate facilities?
C. What if seller sells the title of the patents or to some other intangible asset owned by the company?
D. What if seller does not legally retain any or all of the debt instruments?
正解：A
質問 6：
Documentable, arm's-length, bona fide offers to buy or sell may also be useful evidence of value. Funded bona fide offers (i.e. offers for which the financing for the offer is already in place) should be gives more weight and more consideration than:
A. Merger and acquisition offers
B. Past subject company changes
C. Past acquisition documents by the subject company
D. Unfunded bone fide offers
正解：D
Valuation reports should contain a set of limiting conditions, and one of the typical limiting conditions is as follows:
A. Legal and estate tax factors
B. Litigation over business valuation is commonplace
C. The purpose of the valuation encompasses the use to which the valuation exercise is expected to be put
D. The valuation is valid only for the valuation date or dates specified herein. No other purpose is intended or should be inferred
正解：D
質問 2：
Most companies carry accounts receivable and deduct some allowance for potentially uncollectible accounts. The typical policy is to the allowance for doubtful accounts at the end of each month by a percentage of that month's _.
A. Decrease, Credit sales
B. Decrease, Unearned Revenue
C. Increase, Credit sales
D. Increase, Credit purchases
正解：C
質問 3：
Financial risk is measured in the following ways EXCEPT:
A. Standard deviation of net income
B. Through calculating various leverage ratios
C. Through calculating the degree of financial leverage
D. Calculating the level of company's fixed operating income
正解：B,C
質問 4：
A control owner or potential owner might make control adjustments, but a minority owner, generally, could not force the same changes. Therefore, control adjustments normally would be made only in the case a controlling interest valuation, unless there was reason to believe that the changes were imminent and probable. These include all of the following EXCEPT:
A. Gains, losses or cash realization from sale of excess assets
B. Excess or deficient compensation and perquisites
C. Elimination of operations involving company insiders (e.g. employment, non-market- rate leases)
D. Discounted operations
正解：D
質問 5：
Asset accumulation method can quickly quantify the effects on business value of many common seller structural considerations, such as:
A. What if the seller retains the company's cash on hand or accounts receivables?
B. What if seller does not retain (or leases back to the company) the operating real estate facilities?
C. What if seller sells the title of the patents or to some other intangible asset owned by the company?
D. What if seller does not legally retain any or all of the debt instruments?
正解：A
質問 6：
Documentable, arm's-length, bona fide offers to buy or sell may also be useful evidence of value. Funded bona fide offers (i.e. offers for which the financing for the offer is already in place) should be gives more weight and more consideration than:
A. Merger and acquisition offers
B. Past subject company changes
C. Past acquisition documents by the subject company
D. Unfunded bone fide offers
正解：D
Takayam -
昨日、私はCVA問題集を買いました。今日からCVA問題集を勉強シ始まりました。とてもいい資料です。CVA試験に自信を持っています。