NO.1 When specifying, who is to provide the valuation services, the important distinction is
whether the client is retaining the appraisal firm itself or the individual appraiser employed
by the firm. The common practice is:
A. To retain the individual appraiser rather than the firm
B. To retain firm as such practice also tends to provide discontinuity in retention of working
papers and related records, marking them accessible if they are needed months or even yearslater
as they frequently are
C. To retain the firm rather than individual appraiser, even though the expert witnesses testify
based upon their individual expertise and opinions
D. To retain the individual since the firm is responsible for completing the assignment
regardless of impairment the individual’s capability to perform the work
Answer: C
ABV 教科書
NO.2 The United State is by far the world leader in markets for both publicly traded securities and
closely held businesses and business interests. Two factors have combined to accelerate the
spread of U.S technology in financial appraisals and market throughout the world. Which of
the following is/are of those factors?
A. Rapidly increasing international flow of capital
B. Secondary market securities trading phenomenon
C. Growing privatization of formerly socially owned businesses in almost every country of
the world.
D. Increased inflation in major parts of the world
Answer: A,C
ABV 日本語 ABV 対応
NO.3 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:
A. General and limited partnerships
B. Companies following valuation standards
C. Cooperatives
D. Entities’ structures giving rise to special legal or tax considerations (specified structure)
Answer: D
ABV 関節
NO.4 The definition of specific business interest can be broken down into two broad questions:
1.-Is the valuation to be a valuation of assets or a valuation of securities?
2)-In either case, exactly what assets or what securities are subject to valuation? By securities
in above context, we mean:
A. Ownership interests; such as stock, dept and partnership interests
B. Equity or invested capital
C. Partnership interests
D. Ownership interests; such as marketable securities and commercial papers
E. 5. Valuation of
must be specified. For example, the assignment might include
language such as” ...engaged to estimate the fair market value of the fixed assets, inventory,
and goodwill, on a going-concern basis of...”
A. Assets
B. Securities
C. Cooperatives
D. Partnerships
Answer: A
ABV 模擬
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試験番号：ABV 日本語的中対策
試験科目：「Accredited in Business Valuation (ABV)」
最近更新時間：2017-04-26
問題と解答：344
>> ABV 日本語的中対策
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