New F3 Exam Format & F3 Test Questions

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CIMA F3 Test Questions & Reliable F3 Test Review

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CIMA F3 exam is an essential exam for those seeking to attain the CIMA professional qualification. It is an advanced-level exam that tests your ability to analyze financial data and make informed recommendations. To prepare for the exam, candidates should have a good understanding of financial accounting and management principles, as well as corporate finance and investment decisions. With the right preparation and study, candidates can pass the CIMA F3 Exam and advance their careers in the field of financial management.

CIMA F3 Financial Strategy Sample Questions (Q172-Q177):

NEW QUESTION # 172
A project requires an initial outlay of $2 million which can be financed with either a bank loan or finance lease.
The company will be responsible for annual maintenance under either option.
The tax regime is:
* Tax depreciation allowances can be claimed on purchased assets.
* If leased using a finance lease, tax relief can be claimed on the interest element of the lease payments and also on the accounting depreciation charge.
The trainee management accountant has begun evaluating the lease versus buy decision and has produced the following dat a. He is not confident that all this information is relevant to this decision.
Using only the relevant data, which of the following is correct?

Answer: C


NEW QUESTION # 173
An entity prepares financial statements to 31 December each year. The following data applies:
1 December 20X0
* The entity purchased some inventory for $400,000.
* In order to protect the inventory against adverse changes in fair value the entity entered into a futures contract to sell the inventory for a fixed price on 31 January 20X1.
* The entity designated this contract as a fair value hedge of the value of the inventory.
31 December 20X0
* The inventory had a fair value of $480,000 and the futures contract had a fair value of $75,000 (a financial liability).
What will be the impact on the statement of profit or loss and other comprehensive income for the year ended
31 December 20X0 in respect of the change in the value of the inventory and the futures contract?

Answer: D


NEW QUESTION # 174
A listed company is planning a share repurchase.
The following data applies
* There are 20 million shares in issue
* The share repurchase will involve buying back 10% of the shares at a price of $1.20
* The company is holding $4.8 million cash
* Earnings for the current year ended are $3.6 million
The Directors are concerned about the impact that this repurchase programme will have on the company's cash balance and current year earnings per share (EPS) ratio.
Advise the directors which of the following statements is correct?

Answer: A

Explanation:
Shares repurchased: 10% × 20m = 2m shares at $1.20 # cash outflow = $2.4m.
Cash balance falls from $4.8m to $2.4m # 50% decrease.
EPS before: 3.6m / 20m = $0.18
EPS after: 3.6m / 18m = $0.20
% change in EPS = (0.20 # 0.18) / 0.18 # 11% increase.
So the correct statement is D: cash decreases by 50% and EPS increases by 11%.


NEW QUESTION # 175
A company has:
* $6 million market value of equity
* $4 million market value of debt
* WACC of 11.04%
* Corporate income tax rate of 20%
According to Modigliani and Miller's theory of capital structure with tax, what is the ungeared cost of equity?

Answer: C


NEW QUESTION # 176
The table below shows the forecast for a company's next financial year:

The forecast incorporates the following assumptions:
* 25% of operating costs are variable
* Debt finance comprises a $400 million fixed rate loan at 5%
* Corporate income tax is paid at 25%
The company plans to do the following next year from the forecast earnings on the assumption that earnings will be equivalent to free cash flow:
* Pay a total dividend of $20 million
* Invest $40 million in new projects
What is the maximum % reduction in operating activity that could occur next year before the company's dividend and investment plans are affected?
Give your answer to the nearest 0.1%.

Answer:

Explanation:
4.8, 4.7, 4.9, 5.0, 4.6, 4.80, 4.70, 4.90, 5.00, 4.60%


NEW QUESTION # 177
......

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