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่ฉฆ้จCTPๅๅผทใฌใคใ &ไธ็ๆธๅฝใซCTPๆฅๆฌ่ชๅ่ |ๅๆ ผในใ ใผใบCTPๆจกๆฌ่ฉฆ้จ
AFPใฎCTP่ฉฆ้จใซๆบๅใใใใใซใใใใใใฎๆฌใจๅกพใชใใงใๆใ It-Passportsใฎใฝใใใไฝฟ็จใใใฐใชใฉใฏในใง็ฎๆจใ้ๆใงใใพใใๅผ็คพใฎๅๅใฏใใชใใฎๅงๅใๆธๅฐใงใใพใใใใใ ใใงใชใใใ้ใ็ก้งใซใใๅฟ้ ใชใใชใใซไฟ้ใๆไพใใใใพใใใใชใใฏๅผ็คพใฎๅๅใๅฉ็จใใฆใไธๅใงAFPใฎCTP่ฉฆ้จใซๅๆ ผใงใใชใใฃใใใๅผ็คพใฏๅ จ้กใง่ฟ้ใใใใจใๆฟ่ซพใใใใพใใ
ใใฎๆไปฃใฎๅค้ฉใจใจใใซใ็งใใกใฏๅชๅใใฆ็ฉๆฅต็ใซ้ฒๆญฉใในใใงใใๆใ ใฎๅ จ้ข็ใชCTPๅ้ก้ใฏๆฐๅใฎๆดๆฐใใใใใฃใ่ฃฝๅใงใใใใ่ฉฆ้จใฎๅๆ ผใไฟ่จผใใใใจใใงใใพใใๆใ ใฎๆไพใใไธ็ชๆฐใใใฆๅ จ้ข็ใชCTPๅ้ก้ใฏใใชใใฎใในใฆใฎ้่ฆใๆบใใใใจใใงใใใจไฟกใใฆใใพใใ
CTPๆฅๆฌ่ชๅ่ & CTPๆจกๆฌ่ฉฆ้จ
ๅฝ็คพIt-Passportsใฎใฝใใใฆใงใขใ็ทด็ฟใใใซใฏ20ใ30ๆ้ใใใใใใใ่ฉฆ้จใซๅๅ ใงใใพใใ CTPๅญฆ็ฟใฎ่ณชๅใๅญฆใถใฎใซๆ้ใ่ฒปใใๅฟ ่ฆใฏใใใพใใใใพใใๆฏๆฅCTPใฌใคใๆฅๆตใๅญฆใถใฎใซๆฐๆ้ใใใใใใพใใใ CTP่ฉฆ้จใฎ่ณชๅใฏๅน็็ใงใใใCTP่ฉฆ้จใซ็ฐกๅใซๅๆ ผใงใใใใจใไฟ่จผใงใใพใใ ใใใใๅฝ็คพใฎCTP่ฉฆ้จใใฌใณใใ่ณผๅ ฅใใใจใๆ้ใจๅดๅใ็ฏ็ดใงใใไปใฎใใจใใใใใใฎๆ้ใ็ฏ็ดใงใใพใใ
AFP Certified Treasury Professional ่ชๅฎ CTP ่ฉฆ้จๅ้ก (Q222-Q227):
่ณชๅ # 222
One reason for charging management fees to subsidiaries is to:
- A. mitigate shareholder concerns about the large investments needed for overseas ventures.
- B. help reduce the variability of parent and subsidiary future cash flow.
- C. justify to local governments the flow of funds to the parent company.
- D. minimize the impact of call provisions generally associated with overseas investing.
ๆญฃ่งฃ๏ผC
ย
่ณชๅ # 223
All of the following are typical uses of a zero balance account EXCEPT:
- A. dividend payments.
- B. overnight investments.
- C. payroll.
- D. trade accounts payable.
ๆญฃ่งฃ๏ผB
ย
่ณชๅ # 224
If the Federal Reserve wanted to stimulate a sluggish economy, it could do so by:
- A. buying U.S. government securities in the open market.
- B. increasing margin requirements.
- C. selling U.S. government securities in the open market.
- D. increasing reserve requirements.
ๆญฃ่งฃ๏ผA
ย
่ณชๅ # 225
A U.S.-based electronics company that buys components from one of its foreign subsidiaries at a price above market is likely to:
- A. be paid large dividends by the subsidiary.
- B. be sheltering profits in a low-tax country.
- C. make payment with an intracompany loan.
- D. need tax consultants to act as intermediaries.
ๆญฃ่งฃ๏ผB
ย
่ณชๅ # 226
When company profits are high, what is the MOST LIKELY way management will prefer to finance growth?
- A. By retaining earnings
- B. By investing in current assets
- C. By issuing stock
- D. By borrowing funds
ๆญฃ่งฃ๏ผA
ย
่ณชๅ # 227
......
ๆๆฅใงใฏใชใใไปๆฅใๅคงไบใจ่ฏใ็ฅใใใใใใใใใชใซใใใใใใชใใงๆฉใๆใ ็คพใฎAFP CTPๆฅๆฌ่ชๅฏพ็ญๅ้ก้ใๅๅผทใใ่ช่บซใๅ ๅฎใใใพใใๆใ ็คพใฎ็ทด็ฟๅ้กใฏ้ทๅนดใงCTPๅ จ็ๆจกๆฌ่ฉฆ้จใใฌใผใใณใฐ่ณๆใซ็ ็ฉถใใฆใใๅฐๆฅญๅใใผใ ใซใใฃใฆ็ทจ้ใใใพใใAFP CTP่ณๆ ผๅ้ก้ใฏPDF็ใใฝใใ็ใใชใณใฉใคใณ็ใๅซใพใใใใฎไธใคใใผใธใงใณใใ่ชๅใฎๆ็จใใใใจใ้ธใใงใใพใใไปใฎไบบใซๅ ็ซใฃใฆAFP CTP่ชๅฎ่ณๆ ผใๅพใใใใซใไปใใๅๅผทใใพใใใใ
CTPๆฅๆฌ่ชๅ่: https://www.it-passports.com/CTP.html
ใพใใCTP่ฉฆ้จๅ้กใใใใพใใAFP CTPๅๅผทใฌใคใ ITๅฐ้ๅฎถใซใชใใใใงใใใๆฌๅฝใซๅฉใใใพใใใAFP CTPๅๅผทใฌใคใ ๅคใใฎไบบใ ใฏ้ปๅญๆธ็ฑใงใฏใชใใๆฌใ่ชญใใใจใๅฅฝใใ ใจๆใใพใใๅผ็คพใฎๅพๆฅญๅกใฏCTPๅญฆ็ฟใฌใคใใฎ่ฒป็จใๅๆธใใใใใซๅใฎ้ใใงใในใฆใฎๆนๆณใ่ฉฆใใฆใใพใใไธใคใฏใCTPๆฅๆฌ่ชๅ่ - Certified Treasury Professional่ฉฆ้จๅๆ ผๅฏพ็ญใงใใชใใฏ่ฉฆ้จใซๅๆ ผใใพใใไปไบใซ่ฟฝใใใในใฟใใใจใใฆใ่ฏใAFP CTPใชใณใฉใคใณใในใใฏใใชใใฎ่ชๅฎ่ฉฆ้จใซๅฉใใจใชใใพใใใๅญ็ฅใฎใใใซใCTP่ฉฆ้จใฌใคใใฎ้ฃใใ่ณชๅใฏใไธ่ฏ้กใจๅๆงใซใใใใ็จฎ้กใฎๅฐใใช่ณชๅใซ็ตกใฟๅใฃใฆใใใใใๅธธใซ่ค้ใงใใ
ไฟบ้ใฏๅชใใไบบ้ใซๅบไผใใๅธ้ฝใธใจ้ใฃใฆใใใฃใฆใใใใตใผใใใจ่ช ใใใฏ้กใๆใงใชใใใจใ็ขบใใซใใใฃใฝใใใจใใ่ช็ถใซๅใๅ ฅใใใใใ ใฃใใใพใใCTP่ฉฆ้จๅ้กใใใใพใใITๅฐ้ๅฎถใซใชใใใใงใใใ
ใฆใใผใฏใชCTPๅๅผทใฌใคใ่ฉฆ้จ-่ฉฆ้จใฎๆบๅๆนๆณ-ไพฟๅฉใชCTPๆฅๆฌ่ชๅ่
ๆฌๅฝใซๅฉใใใพใใใๅคใใฎไบบใ ใฏ้ปๅญๆธ็ฑใงใฏใชใใๆฌใ่ชญใใใจใๅฅฝใใ ใจๆใใพใใๅผ็คพใฎๅพๆฅญๅกใฏCTPๅญฆ็ฟใฌใคใใฎ่ฒป็จใๅๆธใใใใใซๅใฎ้ใใงใในใฆใฎๆนๆณใ่ฉฆใใฆใใพใใ
- CTPๆฅๆฌ่ช่ณๆ ผๅๅพ ๐ CTPๆ่กๅ้ก ๐ พ CTPๅ่ๆธๅๅผท ๐ โ www.it-passports.com ๐ ฐใงโฎ CTP โฎใๆค็ดขใใฆใ็กๆใงใใฆใณใญใผใใใฆใใ ใใCTPๆฅๆฌ่ช่ณๆ ผๅๅพ
- CTPใฝใใใฆใจใข ๐ CTPๆฅๆฌ่ช่ณๆ ผๅๅพ ๐ง CTPๅ่ๆธๅๅผท โ { CTP }ใ็กๆใงใใฆใณใญใผใโถ www.goshiken.com โใงๆค็ดขใใใ ใCTPๆฅๆฌ่ช่ณๆ ผๅๅพ
- CTPๅฏพๅฟๅ้ก้ ๐ CTPๅฏพๅฟๅ้ก้ ๐ CTPๆๆฐ่ฉฆ้จๆ ๅ ฑ ๐ ๆค็ดขใใใ ใใงโ www.japancert.com โใใ๏ผ CTP ๏ผใ็กๆใงใใฆใณใญใผใCTPๆฅๆฌ่ช็ใตใณใใซ
- AFP CTPๅๅผทใฌใคใ: Certified Treasury Professional - GoShiken ็กๆใใฆใณใญใผใ ๐ Open Webใตใคใ[ www.goshiken.com ]ๆค็ดขโฝ CTP ๐ขช็กๆใใฆใณใญใผใCTPๆฅๆฌ่ช็ๅ้จๅ่ๆธ
- CTPๅ้จ็ทด็ฟๅ่ๆธ ๐ฌ CTPๅๆ ผ็ๆธ็ฑ ๐ CTPๆฅๆฌ่ช็ใตใณใใซ ๐ฅ โ www.pass4test.jp ๏ธโ๏ธใใ็ฐกๅใซโฝ CTP ๐ขชใ็กๆใงใใฆใณใญใผใใงใใพใCTPๅญฆ็ฟ่ณๆ
- ไพฟๅฉใชAFP CTPๅๅผทใฌใคใ - ๅๆ ผในใ ใผใบCTPๆฅๆฌ่ชๅ่ | ๆ้ซใฎCTPๆจกๆฌ่ฉฆ้จ ๐ถ โ www.goshiken.com ๐ ฐใงไฝฟใใ็กๆใชใณใฉใคใณ็โถ CTP โ ใฎ่ฉฆ้จๅ้กCTPๅฐ้่ฉฆ้จ
- ใใคใในใฌใผใ-ๅน็็ใชCTPๅๅผทใฌใคใ่ฉฆ้จ-่ฉฆ้จใฎๆบๅๆนๆณCTPๆฅๆฌ่ชๅ่ โฌ ๆๆฐโฎ CTP โฎๅ้ก้ใใกใคใซใฏโ www.xhs1991.com โใซใฆๆค็ดขCTPๆฅๆฌ่ช่ณๆ ผๅๅพ
- ๅฎ็จ็CTP๏ฝ100๏ผ ๅๆ ผ็ใฎCTPๅๅผทใฌใคใ่ฉฆ้จ๏ฝ่ฉฆ้จใฎๆบๅๆนๆณCertified Treasury Professionalๆฅๆฌ่ชๅ่ โ ๆๆฐโ CTP โๅ้ก้ใใกใคใซใฏโ www.goshiken.com โใซใฆๆค็ดขCTP่ณๆ ผใใฌใผใชใณใฐ
- ใใคใในใฌใผใ-ๅน็็ใชCTPๅๅผทใฌใคใ่ฉฆ้จ-่ฉฆ้จใฎๆบๅๆนๆณCTPๆฅๆฌ่ชๅ่ ๐ โ www.jpshiken.com โใตใคใใงใ CTP ใใฎๆๆฐๅ้กใไฝฟใใCTPๆฅๆฌ่ช็ใตใณใใซ
- CTPๆ่กๅ้ก ๐ค CTPๅๆ ผ็ๆธ็ฑ โฒ CTPๅ้จ็ทด็ฟๅ่ๆธ โ ไปใใโ www.goshiken.com ๐ ฐใง๏ผ CTP ๏ผใๆค็ดขใใ็กๆใงใใฆใณใญใผใใใฆใใ ใใCTPๆฅๆฌ่ช็ๅ้จๅ่ๆธ
- CTPๅฏพๅฟๅ้ก้ ๐ท CTPๅๆ ผๅ้ก ๐ CTPๆฅๆฌ่ช็ใตใณใใซ ๐ โ www.jpshiken.com ๏ธโ๏ธใฏใโ CTP โใ็กๆใงใใฆใณใญใผใใใใฎใซๆ้ฉใชใตใคใใงใCTPๅฏพๅฟๅ้ก้
- CTP Exam Questions
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