NO.1 A company wants to gather daily balance reporting from its international subsidiaries' bank
accounts. Which of the following systems would allow the company's bank to gather the balance
positions from the local banks?
C. Giros
Answer: B


NO.2 Which section of the statement of cash flows includes items that represent the cash inflows and
outflows related to the daily functions of a company?
A. Cash flow from operating activities
B. Cash flow from financing activities
C. Cash flow from investing activities
D. Change in cash balance
Answer: A

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NO.3 What do MOST companies try to maintain due to the signaling effect and clientele effect?
A. A dividend reinvestment plan
B. A consistent payment date
C. A stable dividend policy
D. A stable policy of retained earnings
Answer: C

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NO.4 If a company has $126 million in debt at an average cost of 7% and $234 million in equity at a
cost of 11%, what is its weighted average cost of capital, assuming a marginal tax rate of 35% and a
risk-adjusted rate of 13%?
A. 10.0%
B. 9.6%
C. 8.7%
D. 10.9%
Answer: C


NO.5 The KEY decision in using CCD+ and CTX formats for B2B payments is:
A. whether to use the Internet or an EDI spoke to transmit electronic payments.
B. whether an evaluated receipts or paid-on-production technique is being used for the transfer.
C. whether to use an EDI or a UN/EDIFACT protocol to transfer the value electronically.
D. whether to keep the payment and remittance information together or separate.
Answer: D


NO.6 Company A purchases materials on cash-before-delivery terms, while Company B uses paid-
on-production terms. Both companies are diligent with the protection of assets, but Company B has
concerns with respect to transfer of title of the materials. Company B is MOST LIKELY what type of
A. Retailer
B. Supplier
C. Manufacturer
D. Wholesaler
Answer: C


NO.7 The year-end income statement and balance sheet accounts for a company as of December
31, Year 1 are shown in the Exhibit.
If no changes occurred in the current asset and current liability account balances from the beginning
of the period, except for cash, what was the net cash flow from operations for Year 1?
A. $350,000
B. $365,000
C. $400,000
D. $390,000
Answer: C


NO.8 The following information about a company is at the end of its fiscal year.
The before-tax cost of long-term debt is 10% and the cost of equity is 12%. The marginal tax rate is
35%. The company's current ratio is:
A. 0.46.
B. 0.59.
C. 1.37.
D. 0.93.
Answer: C


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投稿日: 2016/4/5 15:33:16  |  カテゴリー: AFP  |  タグ: CTP問題AFP