ACFE CFE-Financial-Transactions-and-Fraud-Schemes Q&A - in .pdf

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  • Exam Code: CFE-Financial-Transactions-and-Fraud-Schemes
  • Exam Name: Certified Fraud Examiner - Financial Transactions and Fraud Schemes Exam
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D. ITIL
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NEW QUESTION: 2
「サービスリクエスト管理」の慣行により、MOSTはどのような種類の変更を管理される可能性がありますか?
A. 通常の変更
B. 標準的な変更
C. 緊急の変更
D. アプリケーションの変更
Answer: B

NEW QUESTION: 3
データベースをMicrosoft Azure SQL Databaseに移行する予定です。データベースには500ギガバイト(GB)の記憶域が必要です。
データベースは50の同時ログインをサポートする必要があります。データベースのホスティングに関連するコストを最小限に抑える必要があります。
データベースを作成する必要があります。
どの価格帯を使用しますか?
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B. プレミアムP1層
C. 標準S3料金表
D. 標準のS2料金表
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NEW QUESTION: 4
Jorgensen Products has just issued 25,000,000 in 4.50% annual coupon bonds at a market yield of
4 .80%. The bonds have a maturity of 8 years. What adjustments would an analyst make to the CFF at the end of the first year?
A. Decrease by 488,681
B. Increase by 51,543
C. Decrease by 51,543
Answer: B
Explanation:
Proceeds of bond issue: PMT = 1,125,000; I/Y = 4.80; FV = 25,000,000; N = 8; CPT PV =
2 4,511,316 Jorgensen will recognize this as a liability. Its annual interest will be, interest = 0.048 x
2 4,511,316 = 1,176,543 Jorgensen records a CFO of -1,125,000 based on the coupon payment. The analyst would reduce the CFO by 51,543 to reflect the higher interest cost (= 1,176,543 - 1,125,000).The
CFF would have to be increased by the same amount, 51,543, to reflect the fact that this differential interest is owed and will be paid at maturity. Thus, CFF will have to be increased by 51,543.

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