Exam Code: CIMAPRA19-F03-1
Exam Name: F3 Financial Strategy
Version: V13.25
Q & A: 72 Questions and Answers
CIMAPRA19-F03-1 Free Demo download
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NEW QUESTION: 1
ロードバランサーが着信トラフィックを受け入れるために、どの3つを構成する必要がありますか? (2つ選択してください。)
A. a security list that is open on a listener port
B. a listener
C. a certificate
D. a back end set
E. a back-end server
Answer: A,B,C
NEW QUESTION: 2
Envoy Co. manufactures and sells household products. Envoy experienced losses associated with its
small appliance group. Operations and cash flows for this group can be clearly distinguished from the rest
of Envoy's operations. Envoy plans to sell the small appliance group with its operations. What is the
earliest point at which Envoy should report the small appliance group as a discontinued operation?
A. When Envoy sells the majority of the assets of the segment.
B. When Envoy receives an offer for the segment.
C. When Envoy first sells any of the assets of the segment.
D. When Envoy classifies it as held for sale.
Answer: D
Explanation:
Choice "a" is correct. The earliest period that a component of an entity can be reported in discontinued
operations is when the component meets the following "held for sale" criteria:
1 . Management commits to a plan to sell the component.
2 . The component is available for immediate sale in its present condition.
3 . An active program to locate a buyer has been initiated.
4 . The sale of the component is probable and the sale is expected to be completed within one year.
5 . The sale of the component is being actively marketed.
6 . It is unlikely that significant change to the plan to sell will be made or that the plan will be withdrawn.
Choices "b", "c", and "d" are incorrect, per the Explanation: above.
NEW QUESTION: 3
CIMA has conducted research into the implications of sustainability for business. CIMA's report contained a number of key conclusions. Which of the following statements was NOT a conclusion in CIMA's report?
A. The ethical tone within a business must come from the bottom.
B. Management Accountants have a responsibility to promote an ethics-based culture.
C. Reporting on sustainability needs to provide hard evidence of the positive impact on society.
D. Strong ethical principles can add great value to a brand.
Answer: A
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