ABVの無料問題集（344題）、ABV認定試験参考書

IFPUG ABV 問題集

試験コード：ABV

試験名称：Accredited in Business Valuation (ABV)

最近更新時間：2025-07-15

問題と解答：全344問

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質問 1：
The marital estate comes into being upon filing for divorce. It represents the assets that must be divided according to the property laws of the state. Currently, each state adheres to either (1) or (2) .
A. The family property standard, the equitable standard
B. The community property standard, the equitable distribution standard
C. The standard value, the equitable distribution standard
D. The community property standard, the investment value
正解：B

質問 2：
The court's acceptance, rejection, or relative weight
accorded to various valuation approaches and methods generally revolves around some factors. Which of the following are NOT out of those factors?
A. The prospects for liquidation or continued operations
B. The subject company's industry norms
C. The type of company
D. The quality of available evidence relevant to the respective methods
正解：B

質問 3：
The determination of standard of value and premise of value with respect
to the capitalized excess earnings method should be concluded after the analyst's consideration of:
A. the purpose and objective of the individual appraisal
B. the highest and best use of the subject business interest.
C. the quantity and quality of available data
D. All of the above
正解：D

質問 4：
The analyst should keep in mind that (1) if earning are adjusted from LIFO to FIFO and
(2)
if after-tax income or after-tax cash flow are used as the appropriate measure of economic income, then the adjustment should be net of:
A. Net difference between the inventory and income tax liability adjustments
B. Net difference between the Earnings and income tax liability adjustments
C. GDP rate (either additional taxes or benefit) associated with it
D. Income tax effect (either additional taxes or benefit) associated with it
正解：D

質問 5：
When is the guideline merged and acquired company method most useful?
A. In estimation of enterprise value
B. At the time of achieving synergies
C. When same acquisition target has different buyers both due to perception and reality
D. The initial value derived
from the guideline merged and acquired company method, before adjustment for factors such as size of subject block and degree of marketability, is an indication of transaction prices of major ownership interest, usually controlling ownership interests.
正解：D

質問 6：
Financial risk is measured in the following ways EXCEPT:
A. Standard deviation of net income
B. Through calculating various leverage ratios
C. Through calculating the degree of financial leverage
D. Calculating the level of company's fixed operating income
正解：B,C

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IFPUG Accredited in Business Valuation (ABV) 認定 ABV 試験問題:

1. Imagine that an investor in the common stock of a company has two choices, either to (1) but 100 shares of a company's common stock at $10 per share or (2) to purchase a call for $125 to purchase 100 shares at the same $10 price at the end of nine months. If the investor chooses to buy the stock, the investor must pay $1,000 immediately and is at risk for the entire $1,000 investment. If the investor chooses to purchase the call option, the investor will pay only $125 immediately and can wait until the option's expiration date to decide whether or not to buy the stock for an additional $1,000. The investor's risk is limited to $125. If the option is _, the option will be exercised. If it is , the option will simply lapse.

A) At-the-money, In-of-the-money
B) At-the-money, Out-of-the-money
C) At-the-money, At-of-the-money
D) In-the-money, Out-of-the-money

2. Capital expenditures are a specific component in the discounted or capitalized net cash flow methods. When using a market comparison approach to valuation, capital expenditure requirements may influence:

A) Valuation multiples chosen if the subject company's capital expenditure requirements are significantly different relative to guideline companies
B) Excessive or inadequate working capital
C) Growth in working capital
D) Net working capital

3. If the interest
rate on a term contract is below the market interest rate for similar instruments at the time of event that triggers the transaction, the cash equivalent value the seller receives will be the contract's face value.

A) Same as
B) Depends on agreement
C) Greater than
D) Less than

4. Basic ways of approaching the
valuation of non-controlling ownership interests are the following EXCEPT:

A) The bottom-up-approach (income approach)
B) The market-based approach
C) The direct comparison approach
D) The discount approach

5. In setting the interest rate in Buy-Sell agreement, we face the problem that market interest rates fluctuate considerably over time, and we have no way of knowing at what time in the future the Buy-Sell transaction will be triggered nor what the market level of interest rates will be at that time. There are several possible approaches to dealing with this dilemma. One approach is

A) Spread out the tax on the seller's gain
B) Might be appropriate to use an interest rate index that represents securities
C) Simply to agree on an interest rate despite these uncertainties
D) To set the interest rate by trying it to some index of interest rates

質問と回答：

質問 # 1
正解： D

質問 # 2
正解： A

質問 # 3
正解： D

質問 # 4
正解： B

質問 # 5
正解： C、D