高级国际财务管理师考试复习题(6)

2018-12-04 17:18

D. $75,000

152. What is the average annual return on this investment? A. 11.7% B. 11.9% C. 12.3% D. 12.9%

According the following information, answer question 153-154: Suppose Pioneer Funds invested a portfolio comprised of the following securities equally. Suppose the expected risk-free asset is 5% and the return on the market is 9.2%.: Security A B C D Security Beta 0.75 1.10 1.30 1.45

153. What is the portfolio’s beta? A. 1.25 B. 1.15 C. 1.12 D. 1.08

154. What is the expected return on the portfolio? A. 10.85% B. 10.25% C. 9.83% D. 9.25%

155. The average accounting return is the average project earnings after taxes and depreciation, divided by( ) of the investment during its life. A. the market value. B. the present value

C. the average book value. D. the marginal cost

156. Options are granted to the CEOs and top managers primarily: A. to increase their income.

B. to avoid the limitation of tax deduction on salaries.

C.to align the interests of management with those of the shareholders. D. because the options are rarely exercised.

157. A call option is out of the money when the current market price of the asset is : A. above the exercise price B. below the exercise price C. equal the exercise price D. above the option premium

158. which are Non-discount methods commonly used in determining acceptable investment?

I. Pay back period II. Net present value III. Profitability index

IV. Average accounting return A. I and IV only B. II and IV only C. I, II, III, and IV D. II and III only

159. East Valley Corporation is expected to allocate stock dividends of $6, $4.5, $3, and $2 over the next four years respectively. Afterwards, the company expects to maintain a

constant 5 percent growth rate in dividends infinitely. If the required return on the stock is 15 percent, what is the current share price? A. $23.74 B. $23.34 C. $22.85 D. $22.60

160. Dawn, Inc. has a special dividend policy. The company has just paid a dividend of $5 per share and has announced that it will increase the dividend by $3 per share for each of the next four years, and then never pay another dividend. If investors require an 10 percent return on the company’s stock, how much will investors pay for a share today? A. $40.86 B. $32.75 C. $27.38 D. $38.49 161. Strawberry Corp’s stock price is now $50 per share. The market requires a 10 percent return on the firm’s stock. If the company maintains a constant 7.5 percent growth rate in dividends, what was the most recent dividend per share paid on the stock? A. $1.10 B. $1.16 C. $1.24 D. $1.55

162. Bonnie bought a 10 percent coupon bond a year ago for $1,060. The bond sells for $1,120 today. If the bond has a $1,000 face value, what was her total dollar return on this investment over the last year? A. 15.1% B. 11.8% C. 14.5% D. 13.9%

163. The stock of Mars Co. has a beta of 1.70. The risk-free rate of return is 6.5 % and the risk premium is 10%. What is the expected rate of return on the company’s stock? A. 13.0% B. 16.5% C. 21.3% D. 23.5% 164. Vivid Corp. owns a call option on UZT stock that expires in one year. The exercise price of the call is $60. The current price of the stock is $ 80. Assume that the option will expire in the money. The risk-free rate is 5%. What is the current value of the call option? A. $ 24.35 B. $23.68 C. $ 22.86 D. $ 20.91

165. Which of the following statements is false?

Ⅰ. By combining positively correlated assets, the overall variability of returns, or risk, can be reduced.

Ⅱ. If stocks are perfectly positively correlated, investors are able to enjoy diversification. Ⅲ. If assets are not negatively correlated, the higher the positive correlation between them, the lower the resulting risks.

Ⅳ. Combining uncorrelated assets can reduce risk. A. Only I and IV B. Only II C. I, II and III D.Only IV

166.Payback Period is a commonly used criterion used by the financial manager for evaluating proposed investments. Among the following statements, which is true about payback period?

Ⅰ.It deals with cash flows that measure the timing of accounting profit Ⅱ. It deals with cash flows that measure the timing of real benefits.

Ⅲ. It is considered to be an unsophisticated capital budgeting technique since it only consider the time value of money.

Ⅳ. If the payback period is less than or equal to an acceptable time period, the investment should be accepted A. I and II B. III and IV C. I an III D. II and IV

167.Which of the following statements is not true?

Ⅰ.The discounted payback period method involves comparing the net cost of the investment project with the net present value of the future cash flows expected to be generated by the project.

Ⅱ. The shorter the payback period, the shorter the firm is exposed to risking the loss of its invested funds.

Ⅲ.The average accounting return is the average project earnings after taxes and depreciation, divided by the average book value of the investment during its life. Ⅳ.Average accounting return takes no account of timing. A. only I, II and III B. only II and IV C. none of them D. all of them

168. Discount rate of a project often refers to ( ). I. opportunity cost. II. cost of capital

III. the minimum return that must be earned IV. market value

A. only I and II B. only III and IV C. only I, II and III D. all of them

169. In the net present value method, it is assumed that ( ).

I. cash flows from the project can be reinvested at the discount rate.

II. Cash flows are known with uncertainty – both the amounts and the timing. III. Cash flows occur at the beginning or end of a period.

IV. cash inflows can be reinvested at the interest rate generated by the project. A. only I and II B. only III and IV C. only I and III D. only II and IV

170. Suppose LCK Inc. is planning to invest in two projects. It can invest in project X with a 45% expected rate of return and a standard deviation of 15% and/or project Y with a 20% expected rate of return and a standard deviation of 10%. If we use the coefficient of variation as the risk per unit of return standard, we can find that ( ) A. project X is riskier than project Y B. project X is less riskier than project Y C. project X is same riskier as project Y D. neither of them are risky

Use the following data for questions171-172

171.Speculation Inc. earned a return of 15% in 2001, a negative 5% in 2002, and 20% in 2003. The average rate of return is expected in 2004. What is the standard deviation A. 11.3% B. 12.4% C. 13.2% D. 14.5%

172.What is the coefficient of variation. A. 1.36 B. 1.15 C. 1.27 D. 1.32

173. The ( ) the beta of a stock, the ( ) the relevant risk of that stock, and the ( ) the return required.

A. greater…less…less B. greater…greater…greater

C. less…greater…unchanged D. less…less…unchanged

174. Tom, Jason and Mary are discussing risk management. Tom’s opinion includes: (1). By combining negatively correlated assets, the overall variability of returns, or risk, can be reduced; (2) To be acceptable, a project must have a profitability index of at least 1. Jason’s opinion shows: (1) The higher the coefficient of variation, the higher the relative risk of the investment; (2) Combining uncorrelated assets can reduce risk as effectively as combining negatively correlated assets. Mary believes the following statements: (1) The greater the systematic risk of a security, the smaller the return that investors will expect from the security; (2) If two assets have a correlation of –1.0, risk would be completely eliminated. Which of their opinions are right?

A. Tom’s opinion (1)、(2),Jason’s opinion (1)and Mary’s opinion (2) B. Jason’s opinion (1) ,and Mary’s opinion (1), Jason’s opinion (2) C. Tom’s opinion( 2), Jason’s opinion (2) and Tom’s opinion (1) D. All of them are right.

175. Suppose you are asked to decide whether or not a new consumer product should be launch. Based on projected sales and costs, you expect that the cash flows over the five-year life of the project will be $2,000 in the first two years, $4,000 in the next two, and $5,000 in the last year. It will cost about $10,000 to begin production. We use a 10 percent discount rate to evaluate new products. Please calculate the NPV of the project. A. $2,450 B. $2,313 C. $2, 428 D. $2, 390

176. The discounted payback period is a common approach to making financial decisions, however, it does have some disadvantages. Which of the followings are disadvantages of the approach?

I. May reject positive NPV investments. II. Requires an arbitrary cutoff point.

III. Ignores cash flows beyond the cutoff date.

IV. Biased against long-term projects, such as research and development, and new projects. V.Does not accept negative estimated NPV investments. A. only I, II and III B. only III, IV and V C. I, II, III and IV D. II, III, IV and V

177. What is the payback period for the following set of cash flows?

Year Cash Flow

0 1 2 3 4

A. 2.26 year B. 2.33 year C. 2.15 year

-$ 4,400 900 2,500 3,900 1,500


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