[2023年07月21日] 有効なCMA-Financial-Planning-Performance-and-Analyticsテスト解答CMA-Financial-Planning-Performance-and-Analytics試験PDF問題を試そう
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IMA CMA-Financial-Planning-Performance-and-Analytics（CMA Part 1）試験は、財務計画、パフォーマンス、および分析に焦点を当てた管理会計士協会（IMA）が提供する認定試験です。この試験は、財務管理、計画、および分析のキャリアを追求することに興味を持つ専門家の知識とスキルをテストするように設計されています。財務諸表分析、予算策定、予測、パフォーマンス管理、意思決定分析など幅広いトピックをカバーしています。
IMA CMA-Financial-Planning-Performance-and-Analytics（CMA Part 1：Financial Planning-Performance and Analytics）試験は、業界で非常に尊敬され、財務計画と分析に関する候補者の知識と専門知識を証明するものです。世界中で認められ、金融、会計、関連分野でキャリアを進めたい専門家にとって貴重な資産です。試験に合格した候補者には、雇用主から高く評価され、より多くの求人機会と高い給与をもたらす認定管理会計士（CMA）の称号が授与されます。
質問 # 43
Comprehensive income is best defined as
- A. total revenues minus total expenses
- B. net income excluding realized gams and losses
- C. the change in net assets for the period including contributions from owners and distributions to owners
- D. the change In net assets for the period excluding owner transactions
正解：D
質問 # 44
Marsalis Products Inc. manufactures and sells batteries and cables for computers. The latest information on the products and their costs is shown in the following table.
Note: 1 Fixed manufacturing cost of S1.500,000 per year is allocated to products based on the number of machine hours required to produce the product at a rate of S3 per machine hour.
Based on the information above, what is the annual amount of earnings before interest and taxes (EBIT)?
- A. $4,420,000.
- B. $2,920,000.
- C. $1,460,000.
- D. $2,960.000.
正解：C
質問 # 45
A company had 100.000 shares of common stock issued and outstanding at January 1. During the year, the company took the following actions:
- A. $150,000
- B. $50.000
- C. $100,000.
- D. $75,000.
正解：C
質問 # 46
Aeronautics Inc. has designed a new airplane that entails an extremely complex manufacturing process Upon reviewing the market Aeronautics' management believes the price of the plane will need to be set below current manufacturing costs. Some on the management team have recommended stopping the project, however, the CFO believes that the plane will become profitable in the near future. The CFO most likely used which forecasting method?
- A. Cost-volume-profit analysis
- B. Time series.
- C. Learning curve analysis
- D. Exponential smoothing
正解：B
質問 # 47
Product liability is best classified as an example of
- A. appraisal costs
- B. internal failure costs
- C. external failure costs
- D. prevention costs
正解：C
質問 # 48
Which one of the following is the most important factor in the successful implementation of a balanced scorecard?
- A. Obtaining management buy-in and support
- B. Providing a feedback mechanism
- C. Linking the scorecard to external criteria
- D. Setting appropriate measurement criteria
正解：C
質問 # 49
After a recent earthquake in a nearby city the board of directors of a company has requested a review of the company s disaster recovery plan Which of the following would be classified as a weakness in the company's disaster recovery plan?
- A. Management has decided not to maintain a hot site because it was determined that the costs outweigh the benefits.
- B. A cold site with backup data and documents is maintained on the basement level of the company s headquarters.
- C. Members of the company's disaster recovery team maintain current copies of the disaster recovery plan m their homes.
- D. The details of the disaster recovery plan stipulate that internal audit should review the plan every other year rather than annually.
正解：B
質問 # 50
Describe one example of predictive data analytics that the proposed human resources management software can perform.
Essay
Zhiliang Foods Inc. (ZFI) is a privately-held food distributor ZFI has two production departments' the Meat Department is labor-intensive. while the Bakery Department is highly automated ZFI applies a single overhead allocation rate, using the number of pounds produced as an allocation base for the whole company The expected annual overhead costs of ZFI for 100 million pounds produced are as follows (¥ in millions).
ZFI has one payroll administrator in its Human Resources department, but most of the payroll related work is outsourced to a payroll service provider ZFI's payroll administrator is responsible for tracking the list of current employees and maintaining the most up-to-date employee information, including bank accounts for payroll direct deposits.
Each pay period, the payroll administrator emails the information for all current employees' hours worked to the payroll service provider. The service provider then processes the payroll, makes direct deposits to employees' bank accounts, mails payroll stubs to employees' homes and emails payroll reports to ZFI's payroll administrator. The payroll administrator then makes payroll journal entries to ZFI's accounting system based on the payroll reports received ZFI's accountant prepares a bank reconciliation each month to ensure ZFI s payroll payments on ZFI's bank statement match the amounts shown on the payroll reports from the service provider.
ZFl's management is evaluating the purchase of data encryption software and human resources management software next year. The human resource management software is expected to provide various human resources and payroll-related functions.
In addition, the human resource software can generate a report to indicate the monthly employee turnover rate and the average service length of employees who have resigned. The system can also generate a report to indicate the main reasons for resignations and identify current employees who are at risk of resigning. The system will recommend actions to help retain these employees, such as more training opportunities or a pay raise.
正解：
解説：
See the Answer below in Explanation details.
Explanation
The HRm software can help lo predict the turnover rate of the labour which then can he used by the department heads to counter and ensure that the talent is retained within the company]
2nd Essay
質問 # 51
A company incurred the following selected costs In its manufacturing operations during the month.
- A. $22,000
- B. $20,000
- C. $23,000
- D. $21,000
正解：A
質問 # 52
identify the category of the Food-To-Go division in the BCG Growth-Share Matrix and discuss whether FDL should allocate more capital funding to the Food-To-Go division.
Essay
Food Depot Ltd (FDD is a privately-held company that provides catering services to airlines and operates several restaurant chains including fast food, casual dining, and fine dining restaurants FDL has been profitable m recent years and has a very strong cash position FDL's newest division. Food-To-Go. is an online meal ordering and delivery platform acquired by FDL two years ago.
In 20X7. sales for the entire company were SI billion, with 50% of the business coming from the Airline Catering division. FDL is the country's leading airline catering services provider and controls 60% of the market share. However, the outlook of the airline catering industry is gloomy. The compound annual growth rate of the industry for the past five years was only 0.5% as airline networks have increasingly dropped catering on short domestic flights.
The Food-To-Go division only contributed 5% of FDL's total sales in 20X7 and is far behind in competing for market share of the online meal ordering and deliver, industry. It is estimated that Food-To-Go's sales were only 20% of the industry leader's sales However, the outlook for the online meal ordering and delivery services industry is bright. The compound annual growth rate of the industry since it started three years ago was 50%. It is estimated the rapid growth of the industry will continue in the foreseeable future.
The costs of shared corporate services are allocated based on each division s revenue FDL usually caps its capital expenditure budget to 4% of budgeted sales revenue In a recent capital budget coordination meeting.
Smith Whitney, the head of the Airline Catering division. complained that his division is underfunded on capital projects . The budgeted capital expenditure had been much less than 4 % of the division's budgeted sales in the past three years He argued that his division is the company's best-performing division, and it needs more funds to maintain its market share m the industry Whitney wants to reduce the capital expenditure budget for Food-To-Go and reallocate those funds to his division.
Susan Wiley, the bead of Food-To-Go, does not agree that the Airline Catering division is the best-performing division in the company Wiley argues that her division had the highest ROI in 20X7. and it deserves more capital funding FDL's required rate of return is 12%. The selected financial data for the Airline Catering division and Food-To-Go division in 20X7 are as follows (in $ millions).
正解：
解説：
See the Answer below in Explanation details.
Explanation
The food to 90 division will be classed as question mark due to the fact that the market of this industry is growing and expected to grow, however the company share in the market is less as compared to the market leader. It requires funding so that the market opportunities can be exploited and hence the company can expand in this industry to secure its future.
質問 # 53
Explain whether ZFI's current overhead allocation method is appropriate.
Essay
Zhiliang Foods Inc. (ZFI) is a privately-held food distributor ZFI has two production departments' the Meat Department is labor-intensive. while the Bakery Department is highly automated ZFI applies a single overhead allocation rate, using the number of pounds produced as an allocation base for the whole company The expected annual overhead costs of ZFI for 100 million pounds produced are as follows (¥ in millions).
ZFI has one payroll administrator in its Human Resources department, but most of the payroll related work is outsourced to a payroll service provider ZFI's payroll administrator is responsible for tracking the list of current employees and maintaining the most up-to-date employee information, including bank accounts for payroll direct deposits.
Each pay period, the payroll administrator emails the information for all current employees' hours worked to the payroll service provider. The service provider then processes the payroll, makes direct deposits to employees' bank accounts, mails payroll stubs to employees' homes and emails payroll reports to ZFI's payroll administrator. The payroll administrator then makes payroll journal entries to ZFI's accounting system based on the payroll reports received ZFI's accountant prepares a bank reconciliation each month to ensure ZFI s payroll payments on ZFI's bank statement match the amounts shown on the payroll reports from the service provider.
ZFl's management is evaluating the purchase of data encryption software and human resources management software next year. The human resource management software is expected to provide various human resources and payroll-related functions.
In addition, the human resource software can generate a report to indicate the monthly employee turnover rate and the average service length of employees who have resigned. The system can also generate a report to indicate the main reasons for resignations and identify current employees who are at risk of resigning. The system will recommend actions to help retain these employees, such as more training opportunities or a pay raise.
Time Value Table
正解：
解説：
See the Answer below in Explanation details.
Explanation
The current overhead allocation method is not appropriate as both divisions are labour and machine intensive.
hence an appropriate overhead allocation basis would be labour and machine hours for the meat and bakery division rather than the number of output produce as this doesn't depict the actual usage of resources causing the overheads to be incurred
質問 # 54
The manager in charge of the disaster recovery plan for a company has ensured that there is off-site storage of key data programs, operating systems and documentation. Which one of the following is the best next step to be prepared for a disaster?
- A. She should make sure that everyone Knows the location of offsite data storage.
- B. She should create a planning document including a list of critical applications.
- C. She should ensure that the "cold" sites are fully equipped and ready.
- D. She should enter into reciprocal agreements with alternative ''hot'' sites.
正解：A
質問 # 55
Stone Ltd manufactures socket wrenches .The company produced 400 000 wrenches and sold 350,000 this year. The following information pertains to the costs accumulated in Stone's inventory.
What is the difference between Stones operating income under absorption costing and variable costings
- A. $28,000 lower using variable costing
- B. $19,750 lower using variable costing
- C. $36.500 higher using absorption costing
- D. $16,750 higher using absorption costing.
正解：D
質問 # 56
Which one of the following statements describes now Section 302 of the Sarbanes-Oxley Act impacts a company's Internal control environment?
- A. The board s financial expertise improves because a financial expert is appointed
- B. Executives are more supportive since they certify their responsibility for the system
- C. Greater external scrutiny results because a new auditor must be appointed annually
- D. The auditor is more independent because non-audit services are prohibited
正解：B
質問 # 57
Which of the following represents a significant deficiency m the design of controls?
- A. Management overrides of the accounting for transactions
- B. Inadequate controls over access to computer systems, data and files
- C. Evidence of misrepresentation by accounting personnel
- D. Failure to follow up and correct previously identified internal control deficiencies
正解：B
質問 # 58
One major output of an accounting information system's financing cycle is a summary of
- A. forecasted cash needs
- B. actual operating cash inflows
- C. current cash balances.
- D. actual operating cash outflows
正解：A
質問 # 59
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