最新的 IFPUG Certifications ABV 免費考試真題:

1. Which properties manifest all of the legal existence and economic value attributes of other intangibles?

A) Engineering-related
B) Contractual
C) Intellectual
D) Customized

2. The income capitalization approach is based on the economic principles of:

A) Anticipation
B) All of the above
C) Capitalization
D) Amortization

3. Which of the following ratios demonstrate the company's ability to meet its current obligations? These can help resolve one of the common controversies in business valuation: whether the company has any assets in excess of those required for its operating needs or, conversely, whether its assets fall short of its needs.

A) Liquidity ratios
B) Leverage rations
C) Activity ratios
D) Income statement coverage ratios

4. The determination of asset-based method to use in a given valuation engagement should be a function of:

A) The scope, budget, and timing of the valuation assignment
B) The quantity and quality of available data
C) The experience and judgment of the analyst
D) All of the above

5. The difference in value between the carrying amount of goodwill and the actual fair value of the goodwill is known as:

A) Impairment
B) Gray Arena
C) Black Arena
D) Mutilation

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