最新的AFP Certified Treasury Professional - CTP免費考試真題
問題1
ABC company has a significant number of customers who are mainly consumers making monthly installment payments. Which one of the following types of lockbox would be the MOST appropriate for ABC to use?
正確答案: A
問題2
A dividend capture strategy is classified as which of the following strategies?
正確答案: C
問題3
XYZ Bank would like to conduct some foreign exchange transactions with JKL Bank. JKL isn't the most liquid and could have some credit risk. XYZ Bank should suggest which of the following in order to eliminate risk?
正確答案: D
問題4
A company wants to implement more control over its cash management system. Which aspect of the system is the most susceptible to external fraud?
正確答案: C
問題5
RAL Capital, a lean global financial service provider with revenues of $8 billion, has 10 regional offices located around the world. The RAL global trading groups are structured as profit centers with each center having its own profitability targets. The group's clients consist of large multinational corporations and financial institutions that require the buying and selling of large amounts of currency. The Treasurer is considering reorganizing his department into a profit center. The group processes millions of transactions every year. What is a downside of this scenario?
正確答案: B
問題6
Senior management at ABC Company plans to make a large capital expenditure to bolster its infrastructure exactly one year from now. Their primary concern is to preserve the current capital position until the expected cash outlay. The majority of the cash at ABC Company is held in treasury notes, but management would like to also invest some of the money into corporate bonds and money market funds. Which investment objective BEST suits the needs of ABC Company?
正確答案: A
問題7
Which of the following is normally MORE significant for a corporation?
正確答案: D
問題8
Which of the following actions would the CFO of a Canadian multinational conglomerate MOST LIKELY take to repatriate profits from its international subsidiaries?
正確答案: D
問題9
Company XYZ uses exponential smoothing to forecast its daily lockbox receipts. With the help of a statistical computer program, the company has determined that the smoothing constant is 0.35.
Using the data in the table, what is the exponential smoothing forecast for Day 7 (rounded to the nearest whole $)?
Using the data in the table, what is the exponential smoothing forecast for Day 7 (rounded to the nearest whole $)?
正確答案: A
問題10
A company in a distressed financial condition may choose to use which of the following services to entice suppliers to continue to sell to it on open terms?
正確答案: D
問題11
A portfolio manager wishes to make a short-term investment. His investment policy requires that short-term investments be low risk and secured, have a fixed interest rate and be highly liquid/redeemable prior to maturity. Which of the following should the manager choose?
正確答案: B
問題12
A disclaimer opinion is required on a set of financial statements when:
正確答案: D
問題13
Which of the following are important uses of variance analysis in comparing actual cash flows with projected cash flows?
I. Identifying unanticipated changes in inventory
II. Enhancing short-term investment income
III. Validating a capital budget
IV. Identifying delays in accounts receivable collections
I. Identifying unanticipated changes in inventory
II. Enhancing short-term investment income
III. Validating a capital budget
IV. Identifying delays in accounts receivable collections
正確答案: A
