최신IFPUG Accredited in Business Valuation (ABV) - ABV무료샘플문제
문제1
The most common interpretation of net tangible asst value is:
The most common interpretation of net tangible asst value is:
정답: D
문제2
The process of is the analysis of the alternative valuation indications in order to arrive at a final value estimate.
The process of is the analysis of the alternative valuation indications in order to arrive at a final value estimate.
정답: D
문제3
When non-controlling business ownership interests are valued by reference to the prices paid for guideline actively traded securities, the benchmark for the lack of marketability of the non-controlling ownership interests is the active public securities markets, this publicly traded counterpart value is often called:
When non-controlling business ownership interests are valued by reference to the prices paid for guideline actively traded securities, the benchmark for the lack of marketability of the non-controlling ownership interests is the active public securities markets, this publicly traded counterpart value is often called:
정답: B
문제4
1.Pratt's stats
2.Done deal
3.Bizcomps
4.IBA market database
These are the four databases devoted to:
1.Pratt's stats
2.Done deal
3.Bizcomps
4.IBA market database
These are the four databases devoted to:
정답: A
문제5
Calculating the volatility of the underlying stock is more complicated. Volatility is the standard deviation is the price of underlying stock. The volatility used in the Black Scholes model is the total volatility of the underlying stock's price. It is not its bets, which measures
Calculating the volatility of the underlying stock is more complicated. Volatility is the standard deviation is the price of underlying stock. The volatility used in the Black Scholes model is the total volatility of the underlying stock's price. It is not its bets, which measures
정답: B
문제6
Fair value is:
Fair value is:
정답: A,D
문제7
Options can be very complicated. For example, some options have strike pries that vary over time or under different market conditions. Other options have
lives that vary depending on stock prices and market conditions. There are even _, which are options on option, and , which set price boundaries.
Options can be very complicated. For example, some options have strike pries that vary over time or under different market conditions. Other options have
lives that vary depending on stock prices and market conditions. There are even _, which are options on option, and , which set price boundaries.
정답: B
문제8
The use of asset-based approach should not be confused with the selection of the appropriate premise of value for the subject business valuation. Some analysts mistakenly confuse the use of asset-based approach with a liquidation premise of value (or with a liquidation valuation). Rather, the asset-based approach can be used with all premises of value including:
The use of asset-based approach should not be confused with the selection of the appropriate premise of value for the subject business valuation. Some analysts mistakenly confuse the use of asset-based approach with a liquidation premise of value (or with a liquidation valuation). Rather, the asset-based approach can be used with all premises of value including:
정답: D
문제9
S corporations, limited liability corporations, limited liability partnerships, family limited partnerships, professional corporations, real estate investment trust, investment companies registered under the investment company act of 1940 and personal holding companies are the examples of:
S corporations, limited liability corporations, limited liability partnerships, family limited partnerships, professional corporations, real estate investment trust, investment companies registered under the investment company act of 1940 and personal holding companies are the examples of:
정답: A
문제10
Which of the following is the multiple of economic income variables?
Which of the following is the multiple of economic income variables?
정답: A
문제11
Fair market value is defined as the price at which the property would change hands between a willing buyer and a willing seller when:
Fair market value is defined as the price at which the property would change hands between a willing buyer and a willing seller when:
정답: B
문제12
The advantages of having a formal, independent outside appraisal, kept current with periodic updates are many. From a business planning perspective, the typical strong (management/ownership relationship) in a closely held business often requires a valuation study in order to support:
The advantages of having a formal, independent outside appraisal, kept current with periodic updates are many. From a business planning perspective, the typical strong (management/ownership relationship) in a closely held business often requires a valuation study in order to support:
정답: A,C
문제13
in context of Delware block method means value based on expected earnings and/or dividends. It is akin to value based on the income approach in the three basic approaches to value. It may be arrives at by discounted cash flow (DCF), capitalization of earnings, or capitalization of dividends.
in context of Delware block method means value based on expected earnings and/or dividends. It is akin to value based on the income approach in the three basic approaches to value. It may be arrives at by discounted cash flow (DCF), capitalization of earnings, or capitalization of dividends.
정답: D