P3 題庫產品免費試用

我們為你提供通过 CIMA P3 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 CIMA P3 試題免費試用版。你將可以得到免費的 P3 題庫DEMO，只需要點擊一下，而不用花一分錢。完整的 CIMA P3 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 CIMA P3 題庫產品，它不會讓你失望。

雖然通過 CIMA P3 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 CIMA P3 認證考試的方案，他們的研究成果不但能順利通過P3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 CIMA P3 題庫資料是真實可靠的。

安全具有保證的 P3 題庫資料

在談到 P3 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，CIMA P3 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 CIMA P3 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 P3 考試中總是取得好成績，可以肯定的是，CIMA P3 學習指南是為你提供最實際的認證考試資料，值得信賴。

CIMA P3 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 CIMA P3 考試。獲得了 CIMA Strategic Level Case Study Exam 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 CIMA P3 考古題產品，離你的夢想更近了一步。我們為你提供的 CIMA P3 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 P3 考試。

購買後，立即下載 P3 題庫 (Risk Management): 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 P3 題庫更新

為你提供購買 CIMA P3 題庫產品一年免费更新，你可以获得你購買 P3 題庫产品的更新，无需支付任何费用。如果我們的 CIMA P3 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 P3 題庫產品。

通過 CIMA P3 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 CIMA P3 考古題就是好的保障。CIMA P3 考古題覆蓋了最新的考試指南，根據真實的 P3 考試真題編訂，確保每位考生順利通過 CIMA P3 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 CIMA P3 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 P3 考試過程中變題了，考生可以享受免費更新一年的 CIMA P3 考題服務，保障了考生的權利。

最新的 CIMA Strategic Level Case Study Exam P3 免費考試真題:

1. JHG manufactures inexpensive cars that compete largely on price Its cars have very basic equipment and small but economical engines JHG's Board is considering launching a luxury brand of cars that will be far better equipped, more comfortable and have much better performance Which THREE of the following would be relevant factors to incorporate into the stress testing of this new strategy to create a luxury brand?

A) Sales of JHG's existing range of cars
B) Increased tax on vehicle emissions
C) The cost of designing new cars.
D) Potential changes in interest rates.
E) Reductions m motorway speed limits
F) The need for consumer research

2. Which of the following actions would breach CIMA's Code of Ethics for Professional Accountants?

A) An accountant has been asked to identify the two least profitable factories so that they can be closed down, with the loss of all jobs. All of the company's factories are located in areas of high unemployment.
B) An accountant has been asked to compile a list of all contacts at the company's bank so that they can be included in the mailing list for the calendar and coffee mug that are distributed as business gifts by the company in December of every year.
C) An accountant has been asked to evaluate an investment opportunity that is open for a very short time.
The accountant has recommended rejecting the opportunity without doing any evaluation because he was too busy to study the proposal properly.
D) An accountant has been asked to confirm that a complex financial instrument that has been recommended by the bank is suitable for the company. The accountant does not understand the instrument, but has confirmed its suitability because senior management wishes to use it.
E) An accountant has been asked to select a new supplier and has decided to recommend a supplier based in country A because that will give the accountant an excuse to visit a family member who lives there.

3. An oil company has entered into a joint venture with a competing oil company to develop a new oil field. The joint venture arrangement is intended to mitigate the risks associated with developing the oil field.
The following disclosure appears in the oil company's risk report:
"Many of our large projects and operations are conducted through joint ventures. These arrangements involve complex risk allocation and indemnification arrangements and we have less control over these activities than we would have if we had full ownership and control. Our partners may have economic or business interests that are opposed to ours, and may exercise the right to block key decisions or actions. We believe the joint arrangement is in our best interest." Which of the following statements are correct?

A) If the risk report had not reported the risk the shareholders might not have been aware of the risk.
B) The shareholders now have more useful information.
C) The risk report means that the shareholders know exactly how bad the risk is.
D) Now the shareholders know the directors are aware of the risk.
E) The risk report says nothing useful about the risk.

4. YHJ is considering an investment in a project that will cost $20 million. Annual fixed costs will be $12 million per year, excluding depreciation. Annual sales are forecast at 5 million units, with a contribution per unit of
$8. After five years the equipment will be worn out and YHJ will have to spend $50 million on disposal costs.
The discount rate is 10%.
Calculate the sensitivity of the net present value of this project to a 20% increase in the disposal costs.

A) 13%
B) 11%
C) 31%
D) 20%

5. QAW is a quoted building company QAW has detailed rules relating to the wording of its contracts and the need to seek Board approval for any changes to the standard wording The Convener of the Audit Committee has just received a copy of an internal audit report relating to the QAW Land Reclamation subsidiary The subsidiary has signed several construction contracts over the past two years that have made significant changes to the standard wording, with no attempt to seek approval from QAW's Board The internal audit report quotes the manager in charge of QAW Land Reclamation as refusing to accept that there is a compliance error at the subsidiary The manager stated that the nature of the business done by QAW Land Reclamation would make it inappropriate to use the standard contract terms and that it would be impractical to seek permission for every one of the many changes that are necessary Which of the following would be an appropriate response to this item by QAW's Board?

A) The Audit Committee should disregard the point because an explanation has been offered by the manager in charge of QAW Land Reclamation.
B) QAW's Director of Legal Affairs should investigate the matter and. if necessary, develop suitable standard contracts for QAW Land Reclamation.
C) The Audit Committee should treat this as an internal matter that should be dealt with by the management team of QAW's Land Reclamation.
D) The Audit Committee should seek an indication of the number of contracts with non-standard conditions are still in effect before deciding how to act.

問題與答案：