Accountant Strategic Case Study - CIMA-SCS 模擬練習
- Long term legal agreement needs to be in place
- Partnering with another to share costs and profits
- Long term commitment required
- Partnering with another to share costs and profits
- Long term commitment required
正解: A
1/2 TSP
正解: A
*shareholders are offered bonus shares as an alternative to a cash dividend
*share price and EPS are likely to fall due to the increase in shares in issue, however the value of the shareholder's shares and future earnings are unchanged
*share price and EPS are likely to fall due to the increase in shares in issue, however the value of the shareholder's shares and future earnings are unchanged
正解: C
- 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
- External consultancy firm would be expensive
- IA department would be independent and won't allow bias
- Would know how the system works at Daistruk
正解: B
- Impacts future audit work if disciplinary hearing needed
- If guilty party identified, need to follow up with police
- If guilty party identified, need to follow up with police
正解: C
- Long term movements in ex. rate
- Long term movements can impact value of company
- Long term movements can impact value of company
正解: C
- Comply with laws
- Meet contractual obligations
- Safeguard informational assets of an entity
- Meet contractual obligations
- Safeguard informational assets of an entity
正解: B
- Size of organisation is important
- Large org. can reduce costs and prices
- Risk that lower costs = lower quality
- Large org. can reduce costs and prices
- Risk that lower costs = lower quality
正解: D
- Borrow in one currency and deposit money in another currency
- Loan taken out today in R$ and cash converted to E$ today and transferred to Euro bank account and kept there until required
- Interest paid when funds are needed
- Loan taken out today in R$ and cash converted to E$ today and transferred to Euro bank account and kept there until required
- Interest paid when funds are needed
正解: D
- Rivalry among competitors
- Threat of new entrants
- Threat of substitute products
- Bargaining power of buyers
- Bargaining power of suppliers
- Threat of new entrants
- Threat of substitute products
- Bargaining power of buyers
- Bargaining power of suppliers
正解: B
- Can't be tailored
- Fixed amounts only at set dates (March, June, Sep, Dec)
- Fixed amounts only at set dates (March, June, Sep, Dec)
正解: B
Beverages (Cold beverages)
正解: A