[2025年08月] 練習で合格させる問題学習ガイドは CTP 試験問題集 [Q93-Q110]

93、A company has a $300,000 credit line of which $200,000 was the average amount outstanding for the year.
The terms of the loan include a 1/2 of 1% commitment fee on the unused portion, an interest rate of 10%, and a compensating balance requirement of 2% of the total credit line. The company’s compensating balances are funded from credit-line borrowings.
What is the effective annual interest rate on the net usable funds?

94、One of the advantages of raising capital through public offerings is that:

95、When a project has an initial cash outflow with cash inflows in subsequent years, what decision model is most applicable to use to evaluate the adequacy of the project?

96、Financial statement preparation guidelines are provided by:

97、Which of the following are basic security issues to be considered in evaluating a treasury management system?
I. Data recovery
II. Anti-virus protection
III. Database access controls
IV. Data integration

98、A financially sound company sends wires to investors in the morning but does not receive replacement funds until the afternoon. Which facility will the company MOST LIKELY arrange with its bank to facilitate the company’s wire payment activities on any given day?

99、A Treasury Management System (TMS) is used to:

100、When a subsidiary borrows money, the parent, sister subsidiary, or other entity is often used in order to:

101、A shareholder right found in many corporate charters is the preemptive right which provides:

102、A cash manager is responsible for a small subsidiary that has significant funds but only writes one check per month. Which of the following types of accounts would the cash manager use for this subsidiary?

103、Which of the following are primary objectives of cash forecasting?
I. Managing liquidity II. Optimizing float
III. Enhancing financial control
IV.
Minimizing borrowing costs

104、What should a company’s senior management consider in their payment policies to eliminate the co-mingling of funds for payables, receivables and foreign exchange transactions?

105、Which of the following is an example of a passive investment strategy?

106、Company ABC is experiencing an increase in bank fees due to its new international customers paying by check. Nearly 15% of all deposited items are international checks. Twenty percent of the company’s checks have 1 day of float. Sixty-five percent of the company’s checks are on-us items. The company has $300,000 of deposits each day. The company’s deposits consist of both cash and checks, split evenly. On a typical day, how much of the deposit will be available immediately?

107、Company XYZ’s government relations team has done a poor job in maintaining and nurturing its relationship with the local government. Because of new business ventures it is pursuing, the company needs a method that will help it monitor and collect international accounts receivables between subsidiaries. What technique is more suited given its situation?

108、A company is filing for bankruptcy protection and is concerned about the welfare of its sizeable retiree population. Under ERISA, it is obligated to perform which of the following actions regarding its defined benefit plan?

109、On a statement of cash flow, which of the following items are considered sources of cash?
I) Increase in short-term investments
II) Net income
III) Increase in accounts payable
IV) Decrease in long-term debt

110、If a company does not have cash available to make an interest payment on a bond, the company is experiencing difficulty with its: