Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. Drumlin Co has $5m of $0·50 nominal value ordinary shares in issue. It recently announced a 1 for 4 rights issue at $6 per share. Its share price on the announcement of the rights issue was $8 per share. What is the theoretical value of a right per existing share? A $1·60 B $0·40 C $0·50 D $1·50 Answer： B Value of a right = ((5m x $8 + 1·25m x $6)/6·25 m – $6)/4 shares = $0·4 per share ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 上班族如何高效复习备考ACCA？ 传说中最适合考ACCA的大学专业，你的专业中枪了吗.... ACCA F1科目考试重点，必看！  

课由前文、会话、功能用语、解说、读解文、练习六个部分构成。前文是引子，供朗读练习和连贯叙述用。会话是连贯性的对话，用于听说训练。功能用语只要求模仿，目的在于通过日积月累逐步提高学生的日常交际能力。解说是说明该课出现的语言现象，包括语法、句型以及某些词组和惯用语。单元二十课的练习是模拟考试，参照了日语能力考试的要求和形式。 　　《现代日本语》是高等院校日语专业使用的精读教材，紧扣大纲要求并突出语言的交际功能，使学生学以致用。 　　《新编日语教程》注重培养学生学习日语的方法和兴趣，通过对日本文化、风土人情等全方位的了解，达到全面学习日语的目的。 　　以上就是沪江日语小编分享的零基础入门日语买什么书的内容途径的内容推荐，希望能够切实帮助到零基础入门学习日语的同学们，有效提高日语学习的效率。

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. Peach Co’s latest results are as follows:                                                                                  $000 Profit before interest and taxation                         2,500 Profit before taxation                                              2,250 Profit after tax                                                         1,400 In addition, extracts from its latest statement of financial position are as follows:                                                                                  $000 Equity                                                                     10,000 Non-current liabilities                                             2,500 What is Peach Co’s return on capital employed (ROCE)? A 14% B 18% C 20% D 25% Answer： C Operating profit/(D + E) = 100 x 2,500/(10,000 + 2,500) = 20% ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 考经分享丨通过就是王道！备考ACCA，你有必要避免这些坑••• 【考试攻略】最全ACCA笔考攻略（超详细） ACCA F1科目考试重点，必看！  

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. Which of the following government actions would lead to an increase in aggregate demand? (1) Increasing taxation and keeping government expenditure the same (2) Decreasing taxation and increasing government expenditure (3) Decreasing money supply (4) Decreasing interest rates A 1 only B 1 and 3 C 2 and 4 only D 2, 3 and 4 Answer： C Decreasing taxation and increasing government expenditure would lead to increased aggregate demand. Decreasing interest rates reduces the incentive to save and so would lead to an increase in aggregate demand. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 【考试攻略】最全ACCA笔考攻略（超详细） CFA,FRM,CPA,ACCA,MBA谁更适合你? 学霸分享 | 跨专业高分考取ACCA双第一，我是怎么做到的？  

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. Country X uses the dollar as its currency and country Y uses the dinar. Country X’s expected inflation rate is 5% per year, compared to 2% per year in country Y. Country Y’s nominal interest  rate is 4% per year and the current spot exchange rate between the two countries is 1·5000 dinar per $1. According to the four-way equivalence model, which of the following statements is/are true? (1) Country X’s nominal interest rate should be 7·06% per year (2) The future (expected) spot rate after one year should be 1·4571 dinar per $1 (3) Country X’s real interest rate should be higher than that of country Y A 1 only B 1 and 2 only C 2 and 3 only D 1, 2 and 3 Answer: B1: (1·04 x 1·05/1·02) – 1 = 7·06% 2: 1·5 dinar x 1·02/1·05 = 1·4571 dinar/$ ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过

反对目标充满自信，就会激发出心中的激情和巨大的能量。这些激情和能量使我们在学习过程中转化成斗志，这种斗志就会激励您千方百计地解决学习中出现的各种问题、扫除前进中存在的各种障碍。所以首先我们要学会回忆辉煌，点燃自信，每天对自己说“我能行”。    5、放松心态法    心理学认为，人的学习生活中，情绪扮演着十分重要的角色。它像染色剂，使人的学习生活染上各种各样的色彩。在考前复习和考中，要学会转移情绪，将自己的情绪调整到最佳状态。在情绪紧张的时候，听听轻音乐、哼哼小调、或伸伸手、弯弯腰，摇摇脖子；或漫步户外、看看云霞，听听蛙声；或与同学聊聊天、讲讲趣事，幽默幽默。事情虽小，也乐得轻松自在，又能优化情绪，所以何乐而不为？要多用功，特别是在最后的冲刺阶段，也不能松懈，在考试时你就可以对自己说，我已经努力到了，只要正常发挥就好，而往往这样的心态能让自己放松下来，甚至可以超常发挥。    ​​​​​​​声明：本文转载自金程CFA，我们对原文作者，表示敬意！版权归原作者与机构所有，如有侵权，请联系我们删除。谢谢支持！     CFA特许金融分析师1-3级【沪江金程联合开发】 19年12月-22年6月考季的考生，助力通过金融第一考 查看折扣 CFA1级1912考季【沪江金程联合开发】 权威名师倾情打造，助力通过金融第一考 查看折扣 金融英语【沪江金程联合开发】 为零基础学员提供学习指导 查看折扣 更多精彩： CFA和FRM的区别 这可能是目前zui快通过CFA、FRM双证的捷径了 通过CFA一级需要花费多长时间？  

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. Lane Co has in issue 3% convertible loan notes which are redeemable in five years’ time at their nominal value of  $100 per loan note. Alternatively, each loan note can be converted in five years’ time into 25 Lane Co ordinary shares. The current share price of Lane Co is $3·60 per share and future share price growth is expected to be 5% per year. The before-tax cost of debt of these loan notes is 10% and corporation tax is 30%. What is the current market value of a Lane Co convertible loan note? A $82·71 B $73·47 C $67·26 D $94·20 Answer： A Conversion value = 3·60 x 1·055 x 25 = $114·87 Discounting at 10%, loan note value = (3 x 3·791) + (114·87 x 0·621) = $82·71 ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA考试经验——简单粗暴就可以！ ACCA学历项目：英国伦敦大学专业会计硕士（UOL）学位申请 ACCA会员分享 | 会计人成长重在“宽度”与“高度”      

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. Which of the following would you expect to be the responsibility of financial management? A Producing annual accounts B Producing monthly management accounts C Advising on investment in non-current assets D Deciding pay rates for staff   Answer:  C Advising on investments in non-current assets is a key role of financial management. ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？ ACCA会员权利 & 义务知多少 学ACCA能收获哪些实用专业技能？

Please use the grid provided on page two of the Candidate Answer Booklet to record your answers to each multiple choice question. Do not write out the answers to the MCQs on the lined pages of the answer booklet. Each question is worth 2 marks. A company has annual after-tax cash flows of $2 million per year which are expected to continue in perpetuity. The  company has a cost of equity of 10%, a before-tax cost of debt of 5% and an after-tax weighted average cost of capital  of 8% per year. Corporation tax is 20%. What is the theoretical value of the company? A $20m B $40m C $50m D $25m Answer:  D Theoretical value = 2m/0·08 = $25m ACCA特许公认会计师F段+OBU本科学位班【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 考经分享丨通过就是王道！备考ACCA，你有必要避免这些坑••• ACCA : F1阶段的每个章节介绍 5大ACCA学习利器！  

好用排除法，如果实在没有任何概念，选一个最有可能的；   5、合理安排时间，一级考试平均每道题1.5分钟，二级考试平均每道题3分钟，三级上午写作题目每道题目中有时间提示，不要对某一题目花太多时间，并且随时掌握解题进度；   6、答案必须抄写到答题纸上，题号必须与试卷上的题考对应，注意要把椭圆型的圆圈涂满，答题纸上会有正确涂写方法的图示，另外如果有不确定的试题，可在试卷上做一个标记，先选一个答案，如果有时间多余的话，可以回来再解答；   7、一级CFA考试中投资组合管理上午和下午各有6道试题，相对比较容易，而且在考卷的最后，题号从上午115-120题，下午从235-240题，不要错过；    8、在考试中要仔细阅读题干，区分least likely和