CMA-Financial-Planning-Performance-and-Analytics無料問題集「IMA CMA Part 1: Financial Planning

質問 1

GorCo anticipates 10% sales growth each month for the next three months, and plans to sell 120.000 units of finished goods In the first month. The company plans production so that ending inventory is equal to 5% of the next month's budgeted sales On GorCo's production budget for the second month the number of finished goods units to be produced would be

（A）132,660.

（B）132,600.

（C）131,340.

（D）132,000.

正解：A 解答を投票する

質問 2

Hill Corporation sola some of its accounts receivable including one from Custom Company, to Dale incorporated without recourse, Because of this transaction.

（A）Dale incorporated has no recourse against mil Corporation

（B）Custom Company has no recourse against Dale incorporated

（C）Hill Corporation has no recourse against Dale Incorporated

（D）Custom Company has no recourse against Hill Corporation

正解：A 解答を投票する

質問 3

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）A cold site with backup data and documents is maintained on the basement level of the company s headquarters.

（B）Members of the company's disaster recovery team maintain current copies of the disaster recovery plan m their homes.

（C）The details of the disaster recovery plan stipulate that internal audit should review the plan every other year rather than annually.

（D）Management has decided not to maintain a hot site because it was determined that the costs outweigh the benefits.

正解：A 解答を投票する

質問 4

Lewis Farms inc, is a large grower of vegetables in Northern California. During a year in which there is no drought the firm earns S3 million from its produce In a year with a partial drought, earnings are $1 million and if there is a severe drought, the firm has zero earnings Based on many years of weather data, in 50% of the years there was no drought in 30% of the years there was a partial drought, and a severe drought occurred 20% of the time. Lewis Farms has an opportunity to purchase an insurance policy that would pay Lewis $2 million in the event of a severe drought $1 million in the case of a partial drought, and nothing in the event there is no drought ignoring taxes, the maximum premium that Lewis would be willing to pay for the policy is

（A）$1, 200, 000.

（B）$500,000.

（C）$700,000.

（D）$1, 500, 000.

正解：B 解答を投票する

質問 5

A company has prepared the following pro forma income statements. It plans to sell 10,000 units in the current year and 11.500 units next year.

（A）Increase gross profit margin by 15%

（B）Reduce cost of goods sold by $1.00 per unit

（C）Reduce operating expenses by $1.00 per unit

（D）Increase sales revenue by 15%.

正解：B 解答を投票する

質問 6

For a manufacturing company what is the most Important advantage of using variable costing rather than absorption costing?

（A）Variable costing is the required inventory method for external reporting in most countries and therefore is less costly to implement

（B）Variable costing includes only variable direct and indirect costs in inventory which makes it more useful for short-term decision making and performance evaluation.

（C）Variable costing measures the cost of all manufacturing resources, whether variable or fixed and thus provides the most complete cost.

（D）Variable costing is cost-effective and Jess confusing to managers and is therefore more useful in performance evaluation.

正解：B 解答を投票する

質問 7

A building materials retailer uses a LIFO method of valuing its inventory. The company has just introduced a new product. The following is the activity for the first month of this new product.
* Purchase of 3,000 units on the 2nd of the month at $5.00.
* Purchase of 6,000 units on the 12th of the month at $4.80.
* Purchase of 2,000 units on the 31st of the month at $5 60.
* Sales of the product were 4,000 units on the 20th of the month.
Using the periodic method, the ending value of the inventory would be

（A）$35,200.

（B）$35, 800.

（C）$35,000.

（D）$34,200.

正解：A 解答を投票する

質問 8

Trans Action inc. (TAI) is a multidivisional supplier of power train components to the automobile industry.
Following is selected information for the year just ended for each of the three divisions. Gear Axle and Housing.

The tai Board of Directors has decided to reward the employees or the divisions by allowing them to share in a bonus pool equal to S100.000 for each percentage point the return on investment (ROI) earned by their division exceeded the ROI of comparable firms as shown in the table below.

Rank the amounts in the bonus pools for the respective divisions from highest to lowest.

（A）Gear. Housing, Axle

（B）Axle, Gear, Housing

（C）Housing, Axle, Gear.

（D）Axle, Housing, Gear

正解：C 解答を投票する

CMA-Financial-Planning-Performance-and-Analytics 無料問題集「IMA CMA Part 1: Financial Planning - Performance and Analytics」

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