割引はありますか？

我々社は顧客にいくつかの割引を提供します。 特恵には制限はありません。 弊社のサイトで定期的にチェックしてクーポンを入手することができます。

あなたのテストエンジンはどのように実行しますか？

あなたのPCにダウンロードしてインストールすると、CIMA P3テスト問題を練習し、'練習試験'と '仮想試験'2つの異なるオプションを使用してあなたの質問と回答を確認することができます。
仮想試験 - 時間制限付きに試験問題で自分自身をテストします。
練習試験 - 試験問題を1つ1つレビューし、正解をビューします。

P3テストエンジンはどのシステムに適用しますか？

オンラインテストエンジンは、WEBブラウザをベースとしたソフトウェアなので、Windows / Mac / Android / iOSなどをサポートできます。どんな電設備でも使用でき、自己ペースで練習できます。オンラインテストエンジンはオフラインの練習をサポートしていますが、前提条件は初めてインターネットで実行することです。
ソフトテストエンジンは、Java環境で運行するWindowsシステムに適用して、複数のコンピュータにインストールすることができます。
PDF版は、Adobe ReaderやOpenOffice、Foxit Reader、Google Docsなどの読書ツールに読むことができます。

返金するポリシーはありますか？ 失敗した場合、どうすれば返金できますか？

はい。弊社はあなたが我々の練習問題を使用して試験に合格しないと全額返金を保証します。返金プロセスは非常に簡単です：購入日から60日以内に不合格成績書を弊社に送っていいです。弊社は成績書を確認した後で、返金を行います。お金は７日以内に支払い口座に戻ります。

更新されたP3学習資料を得ることができ、取得方法？

はい、購入後に1年間の無料アップデートを享受できます。更新があれば、私たちのシステムは更新された学習資料をあなたのメールボックスに自動的に送ります。

ShikenPASSはどんな学習資料を提供していますか？

テストエンジン：P3試験試験エンジンは、あなた自身のデバイスにダウンロードして運行できます。インタラクティブでシミュレートされた環境でテストを行います。
PDF（テストエンジンのコピー）：内容はテストエンジンと同じで、印刷をサポートしています。

あなたはP3学習資料の更新をどのぐらいでリリースしていますか？

すべての学習資料は常に更新されますが、固定日付には更新されません。弊社の専門チームは、試験のアップデートに十分の注意を払い、彼らは常にそれに応じて試験内容をアップグレードします。

購入後、どれくらいP3学習資料を入手できますか？

あなたは5-10分以内にCIMA P3学習資料を付くメールを受信します。そして即時ダウンロードして勉強します。購入後に学習資料を入手しないなら、すぐにメールでお問い合わせください。

CIMA Risk Management 認定 P3 試験問題:

1. Having carried out a full capital appraisal for a construction project, H Company has approved the project with initial outflows of $6,000,000 and a net present value of $1,200,000.
The implementation phase has been commenced with 25% of the costs already committed. However when the ground was opened, an underground waterway was revealed which will need to be diverted if the project is to proceed. Work to carry out this diversion has been estimated at $1,300,000.
Which of the following factors will define whether the project should go ahead or not?

A) There will be abandonment costs to restore the site.
B) There may be other unexpected costs to be met if the project continues.
C) Abandoning the project will have an adverse effect on shareholder confidence.
D) The project now has a negative NPV.
E) The project actually has a higher NPV than before.

2. COM is a well established company in the construction industry The company was founded by the Mac family
30 years ago and several family members still serve on the Board The company obtained a listing five years ago The Board has an appropriate balance between executive and non-executive members It also has audit remuneration and nomination committees The average age of board members is 68 COM is profitable but profit margins have been falling steadily and this year's revenues are lower than it was achieved last year The Board recognis thai it does not have a long term strategy in place and has been losing business to newer, more aggressive competitors Which THREE of the following statements are correct?

A) The non-executive directors should have challenged the lack of long term strategic planning
B) The nomination committee should have had a succession plan in place for directors.
C) The audit committee should have alerted the Board to the impact of falling profit margins
D) The nomination committee should be operating for the benefit of the directors.
E) The remuneration committee should consider incentives such as share options to encourage the Board to focus on COM's long term strategy

3. YY is a company which generates electricity from alternative energy sources It has just begun constructing a wind farm near a well-known beauty spot The protect has been controversial as campaigners say it will be noisy and unsightly.
The campaigners took legal action but lost the case Some of them have started a campaign of direct action against YY and are physically blocking roads leading to the site and attempting to intimidate YY's staff YY has hired a security company to help it to protect its staff Which of the following statements are view in relation to the ethics of this scenario'' Select ALL that apply.

A) YY is within its rights to hire the security firm because it has duty of care to its employees
B) YY no longer has any duty of care to the protestors since their actions are illegal because they lost their court case
C) Since the protestors have already lost their court case they would no longer be ethically justified in engaging in political lobbying to try to get the government to change the law in this area
D) The security firm must take care not to use more force against the protestors than is absolutely necessary.
E) The generation of electricity from clean renewable and sustainable sources is too important for the protestors' concerns to be considered

4. R plc is considering an investment of $1,100,000 in a new machine which is expected to have substantial cash inflows over the next five years.
The annual cash flows from this investment and their probability are shown below:
Annual cash flow ($) Probability
200,000 0.4
280,000 0.5
350,000 0.1
At the end of its five-year life, the asset is expected to sell for $100,000. The cost of capital is 5%.
What is the Expected Net Present Value?
Give your answer to the nearest whole $.

5. TTO is seeking to recruit a new non-executive director TTO produces high quality women's clothing, which it sells to retailers Some clothing is sold under the retailer's own brand names, some is made on behalf of recognised clothing designers TTO is a well regarded company and its products are of a very high quality.
Several applications have been received, and the Board is seeking to make a shortlist by eliminating unsuitable candidates Which THREE of the following would make a candidate unsuitable for appointment to the post?

A) Holding the view that business is over regulated and company directors too heavily constrained by legislation
B) Having been employed by TTO as a senior sales manager until two years ago.
C) Not having experience in fashion retail
D) Being the brother of the finance director
E) Being an executive director of a company where TTO's CEO is a non-executive director.

質問と回答：