최신 CIMA Management F2 무료샘플문제:
1. XYZ had 600,000 ordinary shares in issue on 1 July 20X4. On 1 January 20X5, the entity made a 1 for 2 bonus issue. The profit attributable to ordinary shareholders for the year ended 30 June 20X5 was
$2,925,000.
What is the basic earnings per share for the year ended 30 June 20X5?
A) $3.25
B) $4.88
C) $3.90
D) $1.63
2. Information extracted from JK's statement of financial position for the year ended 31 May 20X5 is as follows:
Calculate the gearing ratio (Debt/Equity measured as a percentage) at 31 May 20X5.
Give your answer to one decimal place.
? %
3. Company A are approached by a wealthy and internationally famous investor shortly before the launch date of their IPO. He tells them that the company do not need to incur all of the cost and risk of an IPO, as he will give them S55 million for 65% equity in the company.
Which of the following statements are also true of the offer? Select ALL that apply.
A) The investor will probably want to manage the company
B) This offer is from an angel investor
C) The investor will want a long term commitment in the company
D) The offer may ultimately require the majority stakeholder to sell his shares in the company
4. MNO is listed on its local stock exchange. It has a high level of gearing compared to the industry average as a result of rapid expansion funded by debt. The directors of MNO would like to reduce the level of gearing by raising equity to fund the next expansion project. The directors are considering whether to use a placing of new shares or a rights issue.
Which of the following statements is true?
A) The directors must use a placing before offering the rights issue to existing shareholders.
B) A rights issue would not need to be underwritten because the risk of the shares not being taken up is small compared to a placing.
C) A placing will increase the proportion of the total number of MNO's shares held by large investors.
D) The administration costs associated with a placing are usually more expensive than a rights issue because less investors are involved.
5. Information from the financial statements of an entity for the year to 31 December 20X5:
The gearing ratio calculated as debt/equity and interest cover are:
A) gearing of 15% and interest cover of 4.
B) gearing of 16% and interest cover of 6.
C) gearing of 16% and interest cover of 4.
D) gearing of 15% and interest cover of 6.
질문과 대답:
| 질문 # 1 정답: A | 질문 # 2 정답: 회원만 볼 수 있음 | 질문 # 3 정답: A,B,D | 질문 # 4 정답: C | 질문 # 5 정답: D |
1217 개 고객 리뷰
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