国际财资管理师（CTP）考试备考指南-CTP考试例题149题

Study Strategies and Test Taking Tips
CTP Examination 2
Study Plan Development. 2
Study Strategies . 2
Test Taking Tips . 3
Test Specifications 3
Preparing for the Examination
Essentials of Treasury Management
Second Edition 4
The Preferred Resource for Preparing
for the CTP Examination . 4
AFP Learning System™: Treasury 4
Additional Examination Study Aids and Services . 4
CTP Exam Study Network . 4
AFP/TMA Regional Associations . 4
Exam Question Format
Common Types of Multiple-Choice Questions 5
Sample CTP Examination Questions
Sample CTP Examination Questions .6-16
Sample Calculations Answer Key . 17-18
Sample Test Answer Key 19

Sample CTP Examination Questions

The following questions have appeared on previous CTP examinations. By reviewing them, you
can familiarize yourself with the types of questions on the examination. These sample questions
may not necessarily reflect the composition of the actual examination in terms of topic area
emphasis, the mixture of calculations, definitions and application type questions or the level of
difficulty of actual exam questions. The Answer Key is on page 19. Sample calculation methods
are on pages 17 and 18.

1. Which of the following objectives is
most crucial to a company’s treasury?
(A) Optimally structuring the balance sheet
(B) Providing optimal money market investments
(C) Providing enough liquidity to pay obligations when they are due
(D) Monitoring bank balances

6. If EDTs are initiated each day for the
total of that day’s deposits and settle to
the lockbox account the following day,
what is the closing collected balance in
the lockbox account on Wednesday?
(A) $25,000 (C) $15,000
(B) -$5,000 (D) $50,000

9. How much would a company save per
year if it paid the vendor on day 10 with
a discount?
(A) $1,014 (C) $1,945
(B) $1,347 (D) $2,000

17. A key issue for companies in complying with the Sarbanes-Oxley Act is:
(A) The cost of insuring the privacy of customer information
(B) The cost of Section 404 compliance
(C) The cost of additional deposit insurance
(D) The cost of additional key man insurance

28. A pension plan fduciary administers a
plan which allows highly compensated
employees the ability to contribute a
larger percentage of their salary to the
plan than the percentage allowed for all
other employees. Under ERISA rules, this
plan would be considered:
(A) Disqualifed
(B) Qualifed
(C) Progressive
(D) Regressive

42.All of the following are advantages
of a centralized disbursement system
EXCEPT:
(A) It requires little administrative effort
(B) It allows excess cash to be centrally pooled and made available for investment
(C) It integrates disbursements with a company’s overall cash fows
(D) It increases balances at feld banks

148.A company can compare its account
analysis statements in order to:
(A)Identify the bank offering
the best service
(B) Identify which bank’s lockbox
service offers the best availability
(C) Evaluate the relative cost of a
service at different banks
(D) Track target balances
on a daily basis

149.Which of the following statements is
prepared monthly and summarizes a
company’s transaction activity, average
balance, and service charges?
(A) Bank call report
(B) Account reconciliation
(C) Account analysis
(D)Bond indenture