CTP 試験問題を無料オンラインアクセス

Banks often control information flow, records and assets, therefore it is critical that banks have:

• A.timetables for service implementation.
• B.controlled disbursement procedures.
• C.standard formats for electronic submission.
• D.backup systems and disaster recovery procedures.

Which of the following is true when a company purchases goods using trade credit from suppliers?

• A.The buyer incurs no added cost if it pays on time.
• B.The supplier will charge interest to the buyer.
• C.The supplier places a lien on the goods sold until payment.
• D.The buyer should record this as a long-term liability.

Two critical factors in determining an operational risk management strategy for a company are:

• A.organizational culture and technology.
• B.technology and data security.
• C.physical security and the number of manual processes.
• D.industry standards and competition.

An optimal concentration system minimizes all of the following EXCEPT:

• A.excess balances.
• B.transfer costs.
• C.administrative costs.
• D.disbursement float.

Which of the following should NOT be a consideration when setting an optimal dividend policy?

• A.Long-term need for capital expansion
• B.Short-term profit projection
• C.Ability to raise other forms of capital
• D.Target capital structure