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P3更新,新版P3題庫上線

  • P3 考古題覆蓋了最新的考試指南,確保考生一次性通過 P3 考試。CIMA 認證專家根據 P3 考試主題編訂,適合全球的考生使用,提高考生的通過率。CIMA Strategic Level Case Study Exam 是一張高級網路專家認可證書,亦是全球公認的專業認證。P3 認證主要的目的是讓網路工程師能在現今變化迅速的資訊網路環境中,都能掌握和擁有最先進的網路技術,任何時候都能保持領導地位。

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    >> P3更新 <<

    新版P3題庫上線 - P3考試資料

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    最新的 CIMA Strategic Level Case Study Exam P3 免費考試真題 (Q286-Q291):

    問題 #286
    A project requires a capital investment of £2.7million. The project will save £450,000 each year after taxation.
    Assume the savings are in perpetuity. The business risk of the venture requires a 15% discount rate. The company has to borrow £1million to finance the project at a rate of 9% and the net tax shield is 30%, the project supports debt which generates an interest tax shield of 0.30 x 0.09 x £1million, which is £27,000 per year in perpetuity.
    Calculate the project's adjusted present value.

    • A. £600,000
    • B. 0
    • C. £570,000
    • D. £(30,000)

    答案:A


    問題 #287
    A company is keen to avoid becoming a victim to malware. Which TWO of the following techniques would be valid responses to this threat?

    • A. Reverse engineering all viruses that are discovered on company machines
    • B. Paying ransomware demands immediately in order to ensure that malware is removed promptly
    • C. Removing USB ports from all networked computers
    • D. Providing computers with independent internet access in the staff break room for personal emails and online shopping
    • E. Conducting denial of service attacks against perpetrators who attempt to infect the company

    答案:C,D


    問題 #288
    A government department is conducting a value for money audit on a school.
    The school's pupils sit leaving exams. Classify each of the audit tests as either economy and efficiency or effectiveness.

    答案:

    解題說明:


    問題 #289
    P sells mobile phones and accessories The directors of P are concerned that there is a high risk of fraud being carried out by employees in the retail stores. There is a high turnover of employees in the shops as the sales targets are difficult to meet Which TWO of the following controls would reduce this risk?

    • A. References should be obtained for all new employees from their last two employers
    • B. Ensure employees work with the same staff all the time to build team spirit
    • C. Only employ people who have been employed in the retail mobile phone industry for two years
    • D. Introduce a policy that all new employees must undertake a three month trial period
    • E. Carry out a criminal record check for all new employees.

    答案:C,E


    問題 #290
    Which of the following actions would breach CIMA's Code of Ethics for Professional Accountants?

    • A. An accountant has been asked to confirm that a complex financial instrument that has been recommended by the bank is suitable for the company. The accountant does not understand the instrument, but has confirmed its suitability because senior management wishes to use it.
    • B. An accountant has been asked to select a new supplier and has decided to recommend a supplier based in country A because that will give the accountant an excuse to visit a family member who lives there.
    • C. An accountant has been asked to evaluate an investment opportunity that is open for a very short time.
      The accountant has recommended rejecting the opportunity without doing any evaluation because he was too busy to study the proposal properly.
    • D. An accountant has been asked to compile a list of all contacts at the company's bank so that they can be included in the mailing list for the calendar and coffee mug that are distributed as business gifts by the company in December of every year.
    • E. An accountant has been asked to identify the two least profitable factories so that they can be closed down, with the loss of all jobs. All of the company's factories are located in areas of high unemployment.

    答案:A,B,C


    問題 #291
    ......

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