【每日一练】ACCA F9（ Sept 2016）

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.

Pop Co is switching from using mainly long-term fixed rate finance to fund its working capital to using mainly short-term variable rate finance.
Which of the following statements about the change in Pop Co’s working capital financing policy is true?
A Finance costs will increase
B Re-financing risk will increase
C Interest rate risk will decrease
D Overcapitalisation risk will decrease

Answer：

B
Pop Co is moving to an aggressive funding strategy which will increase refinancing risk.

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