IFPUG Accredited in Business Valuation (ABV) 認定 ABV 試験問題:
1. Most of the mechanisms for setting prices in buy-sell agreements generally fall into one or a combination of following categories EXCEPT:
A) Some type of formula based on the financial statements such as book value, some combination of such variables
B) Independent outside appraisal
C) Ambiguity as to the applicable valuation date
D) Negotiation among the parties
2. Which approach
provides a systematic framework for
estimating the
value of an intangible asset based on an analysis of actual sale and/or license transactions of intangibles that are comparable to the object?
A) Income approach
B) Administrative approach
C) Sales approach
D) Market approach
3. As with many matters related to marital dissolution valuations, the consideration of goodwill varies among states. In general, the various judicial precedents follow one of three positions regarding the consideration of goodwill. Which of the following is/are out of those options?
A) All intangible value in the nature of goodwill (both personal and practice goodwill) related to the business or practice is distributable
B) Intangible value of goodwill is attributable solely to the efforts of or reputation of an owner
C) Business or practice goodwill only is a distributable marital asset
D) Goodwill is never a distributable marital asset
4. The difference in value between the carrying amount of goodwill and the actual fair value of the goodwill is known as:
A) Impairment
B) Mutilation
C) Gray Arena
D) Black Arena
5. All of the various tangible personal property valuation method and procedures can be grouped into the following approaches EXCEPT:
A) The work-in-process inventory of a professional services firm
B) Financial asset account categories
C) Final valuation reconciliation
D) The merchandise inventory
of a manufacturer/processor or of a wholesale/retail company
質問と回答：
| 質問 # 1 正解： C | 質問 # 2 正解： D | 質問 # 3 正解： A、C、D | 質問 # 4 正解： A | 質問 # 5 正解： B、C |
902 お客様のコメント
品質保証JPexamはIT認定試験のシラバスに従って、試験問題の範囲を正確に絞って、的中率が99％の最新問題集を捧げます。
1年間の無料更新サービスJPexamは1年以内に問題集の無料更新サービスを提供し、お客様がいつでも最新版の問題集を持つことを保証いたします。もし試験の内容が変更されたら、弊社は直ちにお客様にお知らせします。それに、弊社の問題集が更新されたら、早速メールで最新バージョンを送付いたします。
全額返金JPexamの問題集を利用すると、短時間で勉強しても試験に合格できるのを保証いたします。試験に不合格になってしまった場合、弊社は全額返金いたします。(
ご購入前のお試しJPexamは問題集のサンプルを無料で提供いたします。ご購入前にサンプルを試用して製品の品質を確認することができます。ご遠慮なく利用してください。
