安全具有保證的 FIN 題庫資料

在談到 FIN 最新考古題，很難忽視的是可靠性。我們是一個為考生提供準確的考試材料的專業網站，擁有多年的培訓經驗，CPA FIN 題庫資料是個值得信賴的產品，我們的IT精英團隊不斷為廣大考生提供最新版的 CPA FIN 認證考試培訓資料，我們的工作人員作出了巨大努力，以確保考生在 FIN 考試中總是取得好成績，可以肯定的是，CPA FIN 學習指南是為你提供最實際的認證考試資料，值得信賴。

CPA FIN 培訓資料將是你成就輝煌的第一步，有了它，你一定會通過眾多人都覺得艱難無比的 CPA FIN 考試。獲得了 Other CPA Certification 認證，你就可以在你人生中點亮你的心燈，開始你新的旅程，展翅翱翔，成就輝煌人生。

選擇使用 CPA FIN 考古題產品，離你的夢想更近了一步。我們為你提供的 CPA FIN 題庫資料不僅能幫你鞏固你的專業知識，而且還能保證讓你一次通過 FIN 考試。

購買後，立即下載 FIN 題庫 (Finance): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

免費一年的 FIN 題庫更新

為你提供購買 CPA FIN 題庫產品一年免费更新，你可以获得你購買 FIN 題庫产品的更新，无需支付任何费用。如果我們的 CPA FIN 考古題有任何更新版本，都會立即推送給客戶，方便考生擁有最新、最有效的 FIN 題庫產品。

通過 CPA FIN 認證考試是不簡單的，選擇合適的考古題資料是你成功的第一步。因為好的題庫產品是你成功的保障，所以 CPA FIN 考古題就是好的保障。CPA FIN 考古題覆蓋了最新的考試指南，根據真實的 FIN 考試真題編訂，確保每位考生順利通過 CPA FIN 考試。

優秀的資料不是只靠說出來的，更要經受得住大家的考驗。我們題庫資料根據 CPA FIN 考試的變化動態更新，能夠時刻保持題庫最新、最全、最具權威性。如果在 FIN 考試過程中變題了，考生可以享受免費更新一年的 CPA FIN 考題服務，保障了考生的權利。

FIN 題庫產品免費試用

我們為你提供通过 CPA FIN 認證的有效題庫，來贏得你的信任。實際操作勝于言論，所以我們不只是說，還要做，為考生提供 CPA FIN 試題免費試用版。你將可以得到免費的 FIN 題庫DEMO，只需要點擊一下，而不用花一分錢。完整的 CPA FIN 題庫產品比試用DEMO擁有更多的功能，如果你對我們的試用版感到滿意，那么快去下載完整的 CPA FIN 題庫產品，它不會讓你失望。

雖然通過 CPA FIN 認證考試不是很容易，但是還是有很多通過的辦法。你可以選擇花大量的時間和精力來鞏固考試相關知識，但是 Sfyc-Ru 的資深專家在不斷的研究中，等到了成功通過 CPA FIN 認證考試的方案，他們的研究成果不但能順利通過FIN考試，還能節省了時間和金錢。所有的免費試用產品都是方便客戶很好體驗我們題庫的真實性，你會發現 CPA FIN 題庫資料是真實可靠的。

最新的 Other CPA Certification FIN 免費考試真題:

1. A business keeps an item in stock for which demand is 30,000 units per year. The cost of placing an order for the item is $40 and the cost of holding one unit of the item is $0*60 per year. The business uses the economic order quantity (EOQ) approach to derive the optimal order quantity for the item. Demand for the item is even throughout the year.
What is the combined annual cost of stock holding and stock ordering for the item?

A) $1,200
B) $40,600
C) $1,800
D) $41,200

2. Indus Co holds an item of inventory for which the demand is 40,000 units per year. The cost of holding one unit of the item is $2*50 per year and the cost of placing an order for the item is $20. Demand for the item is even throughout the year. Indus Co employs the economic order quantity (EOQ) model to derive the optimal order quantity for the item.
What is the combined annual cost of holding and ordering this item?

A) $3,000
B) $8,125
C) $8,250
D) $2,000

3. Arcturus Co has recently purchased goods costing $12,000 from a supplier. The supplier has offered credit terms of 3/15, net 40. If a cash discount is taken, payment will be made on the last possible day. The opportunity cost of funds for Arcturus Co is 30%.
What is the net saving, or net cost, at the normal time of payment of taking a cash discount?

A) Net saving $239
B) Net saving $113
C) Net cost $23
D) Net saving $121

4. Antares Co and Sirius Co have identical business risk and operating characteristics. Antares Co has financial gearing and Sirius Co is entirely financed by equity. Both companies pay out all their profits in dividends but Antares Co earns twice as much profit before interest and tax as Sirius Co. Antares Co has equity with a market value of $34 million and debt with an equilibrium market value of $15 million. Sirius Co has equity with an equilibrium market value of $24 million. The tax rate is 20%.
According to Modigliani and Miller (with taxes), what is the predicted value of the equity of Antares Co?

A) $51 million
B) $36 million
C) $30 million
D) $37 million

5. Where there is capital rationing, the profitability index (PI) may be used to rank investment projects with a positive net present value. It has been claimed that using the PI is appropriate only when:
1) Capital rationing is for a single period.
2) The investment projects are indivisible.
Which ONE of the following combinations (true/false) is correct?

A) Statement 1 = False, Statement 2 = True
B) Statement 1 = True, Statement 2 = False
C) Statement 1 = False, Statement 2 = False
D) Statement 1 = True, Statement 2 = True

問題與答案：