CIMA-SCS試験無料問題集（175題）「Accountant Strategic Case Study 認定」

出題：1

Oregano

A. Small oval leaves

B. Narrow leave

C. Pointed and green leave

D. Shape like pine needles

正解：A 解答を投票する

出題：2

- Board committees already set up (audit, remuneration, nomination, risk. Daistruk have NEDs to set remuneration)
- Senior Independent Director NED (Hongyu)

A. Technological factors (reputational risk)

B. Benefits of robotics for Daistruk

C. Strengths of Daistruk corporate governance

D. Strategic risks of Drone investment for Daistruk

正解：C 解答を投票する

出題：3

- Investors are indifferent between receiving dividends now and having cash reinvested internally in projects with nil NPV
- If positive NPV = will increase shareholder wealth therefore don't care about dividends

A. Net asset valuation

B. M&M Irrelevance theory

C. Money Market hedge

D. Intangible assets valuation

正解：B 解答を投票する

出題：4

- Prioritises risks and focuses investment on the most important
- Keeps the board informed of risks
- Ensures a variety of risk-mitigating controls are in place
- Allocates responsibility for control actions and sets deadlines
- Provides evidence of proactive risk management to internal and external parties.

A. Reasons to use a risk register

B. Roles of the chief executive

C. Responses to unethical behaviour

D. Risks of robotics for Daistruk

正解：A 解答を投票する

出題：5

Sea food

A. White

B. Yellow

C. Red

D. Tan

正解：D 解答を投票する

出題：6

- Don't need to do background checks on IA
- External consultancy firm would be expensive
- IA department would be independent and won't allow bias
- Would know how the system works at Daistruk

A. Strengths of Daistruk corporate governance

B. Arguments AGAINST using internal audit department in fraud situations

C. Key reasons for separation of the roles of chairman and chief executive

D. Arguments for using internal audit department in fraud situations

正解：D 解答を投票する

出題：7

- Rivalry among competitors
- Threat of new entrants
- Threat of substitute products
- Bargaining power of buyers
- Bargaining power of suppliers

A. Reputational Risk

B. Porter's generic strategies

C. Porter's value chain

D. Porter's 5 Forces

正解：D 解答を投票する

出題：8

- Organic growth
- Inorganic growth
- Joint development

A. Methods of growth

B. Reputational Risk

C. Porter's generic strategies

D. Sources of reputational risk

正解：A 解答を投票する

出題：9

- Allow Daistruk to buy required amount of foreign currency at given future date using agreed forward rate
- Futures are standardised market-traded contracts
- Fixed amounts of money for limited range of dates
- Futures can be traded on futures exchanges

A. Earnings valuation

B. Currency Options

C. Currency Futures

D. Daistruk currency risks

正解：C 解答を投票する

出題：10

Puddings (Jello Puddings)

A. D

B. P

C. H

D. J

正解：D 解答を投票する

CIMA-SCS試験無料問題集「Accountant Strategic Case Study 認定」