2015年12月份ACCA考试F9模拟练习题答案

2015年12月份ACCA考试F9模拟练习题

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1.In relation to the financial management of a company, which of the following provides the best definition of a firm's primary financial objective?

A.To achieve long-term growth in earnings

B.To maximize the level of annual dividends

C.To maximize the wealth of its ordinary shareholder

D.To maximize the level of annual profits

Answer:C

2.Financial management focuses on financial objectives. Which of the following are financial objectives?

1.Maximization of market share

2.Earnings growth

3.Sales revenue growth

4.Achieving a target level of customer satisfaction

5 Achieving a target level of return on capital employed

A.1 and 5 only

B.2 and 4 only

C.2, 3 and 5 only

D.1,2, 3 and 4 only

Answer:C

Achieving market share (a relative measure), or customer satisfaction (a qualitative measure), are non-financial objectives.

3.Which of the following is not one of the three main types of decision facing the financial manager in a company?

A.Income decision

B.Investment decision

C.Dividend decision

D.Financing decision

Answer:A

Financial management aims to ensure that the money is available to finance profitable projects and to select those projects which the company should undertake. Once profits have been made the decision then needs to be made about how much to distribute to the owners and how much to re-invest for the future. Income decisions are really sub-divisions of the investment decision.

4.Which of the following is an example of a financial objective that a company might choose to pursue?

A.Dealing honestly and fairly with customers on all occasions

B.Provision of good working conditions and industrial relations

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