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ACCA AFM Practice Quiz 1

Total questions: 36

Worksheet time: 24mins

Name
Class
Date
1.

The primary goal of a publicly owned corporation is to ________.

a)

maximize dividends per share

b)

maximize shareholder wealth

c)

maximize earnings per share after taxes

d)

minimize shareholder risk

2.

The principle of risk-return trade-off means that

a)

higher risk investments must earn higher returns.

b)

an investor who takes more risk will earn a higher return.

c)

a rational investor will only take on higher risk if he expects a higher return.

d)

an investor who bought stock in a small corporation five years ago has more money than an investor who bought U.S. Treasury bonds five years ago.

3.

Which of the following statements best represents the "Agency Problem"?

a)

Managers might attempt to benefit themselves in terms of salary and perquisites at the expense of shareholders.

b)

The agency problem results from the separation of management and the ownership of the firm.

c)

The agency problem may interfere with the implementation of maximizing shareholder wealth.

d)

all of the above

4.

The value of an option NOT depends on

a)

volatility of the stock

b)

the expected return of the stock

c)

the excercise price

d)

the interest rate

5.

The contract in Islamic banking that is related to the agricultural goods is:

a)

Istisna'

b)

Musharakah

c)

Salam

d)

Ijarah

6.

Musharakah is...

a)

a benevolent loan, a form of financial assistance to the needy to be repaid free of charge

b)

Joint partnership where two or more partners provide capital to finance a project

c)

An increase in wealth that is not related to engaging in a productive activity

d)

Generally used to finance consumer and corporate credit

7.

What happened in the Enron scandal?

a)

Culture of deception, self-interest, & lack integrity leading to bankruptcy of Enron and dissolution of Arthur Andersen

b)

Auditor deficiency of Arthur Andersen leading to its bankruptcy

c)

Money-laundering of Enron officials leading to their arrest

d)

None of the above are correct answers

8.

Which is BEST definition for Corporate Governance?

a)

A system of law and sound approaches by which corporations are directed and controlled focusing on the internal and external corporate structures with the intention of monitoring the actions of management and directors and thereby mitigating agency risks which may stem from the misdeeds of corporate officers

b)

A part of regulatory and market mechanisms, the roles and relationships between a company’s management, its board directors, its shareholders and other stakeholders, and the goals for which the corporation is governed

c)

Essentially involves balancing the interests of a company's many stakeholders, such as shareholders, senior management executives, customers, suppliers, financiers, the government, and the community.

d)

Refers to the way a corporation is governed. It is the technique by which companies are directed and managed. It means carrying the business as per the stakeholders' desires

9.

The purpose of a Corporate Governance Committee is to monitor the ___________________ of the corporation and oversee ____________ with the company's internal code of ethics.

a)

financial statements / rules

b)

ethical performance / compliance

c)

office rules / interviews

d)

external communication / misconduct

10.

Using the data in Table 3 calculate the NPV

a)

£60m

b)

£65m

c)

£61.8m

d)

£61.4m

11.

You are analyzing two mutually exclusive projects of similar size and have determined the following data. Both projects have 5-year lives.


Based on the above details, which of the two projects would you accept?

a)

Project A because it has the shortest payback period.

b)

Both as they both have positive NPV.

c)

Project B and reject Project A based on their NPV.

12.

The following cash flows describe an investment.


Yr 0: (30,000)

Yr 1: 8,000

Yr 2: 6,000

Yr 3: 7,500

Yr 4: 10,500

Yr 5: 13,000


Select the answer which has the correct NPV, based on a discount rate of 11%.

a)
b)
c)
d)
13.

The formula for Present Value is :

a)

PV = FV/(1+r)

b)

FV = PV/(1+r)

c)

PV = FV/(1+r)n

d)

FV = (1+r)/PV

14.

The "time value of money" means that

a)

money paid out today less value than if the money is paid out in the future

b)

money received today is worth more than the same amount of money received in the future

c)

the more time a person has to save, the lower the return on the money

d)

the longer money is held, the less likely it will be spent

15.

Which of the following is the motivation for merger or acquisition?

a)

Improving target management

b)

Combining complementary resources

c)

Creating value through restructuring and breakups

d)

All of the above

16.

What are some financial problems with rapid external growth?

a)

expansion can be expensive

b)

takeover can be expensive

c)

additional fixed capital and working capital will be required

d)

all 3 are correct

17.

When a business grants a licence to use its brand and reproduce its product.

a)

Joint Ventures

b)

Mergers

c)

Acquisitions

d)

Franchising

18.

Which of the following term of international strategy types that define a firm runs for efficiency to adjust to local preferences within various countries? Select the correct one.

a)

Multi-domestic

b)

Transnational

c)

Regional

d)

Global

19.

A reason for acquisitions is synergy. Synergy includes:

a)

Revenue enhancements

b)

Cost reductions

c)

Lower taxes

d)

All of the above

20.

Which among the following is/are correct regarding Money Market?

a)

Money Market is a market for short-term funds

b)

Maturity in this market ranging from overnight to one year

c)

The basic function of money market is to provide efficient liquidity position for commercial banks, financial institution, Mutual funds, insurance companies, corporate etc

d)

Maturity in this market is above one year

21.

Where exercising an option results in loss to the buyer, it is called

a)

At the money

b)

In the money

c)

Out of money

d)

above the money

22.

An option that provides to the option holder, a right to sell, without an obligation to sell, is called:

a)

Put Option

b)

Call Option

c)

American Option

d)

European Option

23.

Central bank regulators require banks to hold capital for the risks they are bearing.

a)

maybe

b)

true

c)

false

24.

An efficient market is defined as one in which:

a)

all participants have the same opportunity to make the make the same returns.

b)

all participants have the same legal rights and transactions costs.

c)

securities’ prices quickly and fully reflect all available information.

d)

securities’ prices are completely in line with the intrinsic value.

25.

If a market is inefficient, as new information is received about a security:

a)

nothing will happen.

b)

the stock price will fall at first and then later rise.

c)

there will be a lag in the adjustment of the stock price

d)

there will be negative demand for the stock.

26.

Features of efficient market are EXCEPT

a)

There are many knowledgeable investors actively analysing, valuing and trading particularly security

b)

Information is widely available to all investors at approximately the same time.

c)

investors react quicly and accurately to new information, causing prices to adjust quickly and average

d)

information such a GDP and taxes effects the market

27.

Prices reflect all the security - market information contained in past prices refers to

a)

Strong Form EMH

b)

Weak form EMH

c)

Semi strong form EMH

d)

None of the above

28.

In order to make market efficient____________.

a)

information must be equally accessible to all investors.

b)

information must be kept by the companies privately.

c)

information must be release only when it is necessary.

d)

All of the above.

29.

From the following information calculate expected return from XYZ Ltd.- Risk free rate is 5 % , Market return is 10% and Beta value is 0.5 of XYZ Ltd.

a)

5%

b)

7.5%

c)

10%

d)

15%

30.

From the following information you have to calculate Risk Premium.

Risk free rate is 10%, market return is 15% and beta is 1.5.

a)

5%

b)

17.5%

c)

15%

d)

10%

31.

which one is helpful in expecting return from individual security?

a)

Capital Market Line

b)

Security market Line

c)

Capital Allocation Line

d)

Securities Characteristic Line

32.

According to the capital-asset pricing model (CAPM), a security's expected return is equal to the risk-free rate plus a premium

a)

equal to the security's beta.

b)

based on the unsystematic risk of the security.

c)

based on the total risk of the security.

d)

based on the systematic risk of the security.

33.

A company issued 10,000, 10% Debentures of Rs. 100 each on 1.4.2020 to be matured on 1.4.2025. The company wants to know the current cost of its existing debt and the market price of the debenture is Rs. 80. Compute the cost of existing debenture assuming 35 % tax rate using NPV Method or IRR Method

a)

Around 12.21 %

b)

Around 14.21 %

c)

Around 9.21 %

d)

None of these

34.

Which of the following is not an assumption of the Capital Asset Pricing Model (CAPM)

a)

The Capital Market is efficient

b)

Investors lend or borrow at a risk free rate of return

c)

Investors do not have the same expectations about the risk and return

d)

Investor’s decisions are based on a single time period

35.

Which of the following factors is least likely to explain why the capital asset pricing model

may not accurately predict the return expected by investors?

a)

No adjustment is made for the extra risk faced when investing a small company

b)

Share prices are significantly influenced by behavioural factors such as herding

c)

Some investors do not have diversified portfolios

d)

Some events (eg an earthquake) cannot be predicted

36.

Estimates for inflation for the next three years are given below:

UK Europe

20X7 3% 2%

20X8 2% 2.5%

20X9 2% 3.5%

The current spot rate is 1.5 € to the £. Using purchasing power parity theory, what is the

forecast €/£ exchange rate for 20X9?

a)

1.507 €/£

b)

1.514 €/£

c)

1.485 €/£

d)

1.450 €/£