IMA CMA-Financial-Planning-Performance-and-Analytics 問題集

質問 1：
A company extracts data from existing data sets to identify customer patterns By doing this, the company is applying
A. descriptive analysis
B. prescriptive analysis
C. diagnostic analysis
D. predictive analysis
正解：A

質問 2：
A company has developed a core competency in data mining. Which one of the following best describes this core competency?
A. Expertise in extracting data from large volumes of unstructured text using query tools
B. Ability to develop recommendations for action based on the analysts of large data sets
C. SQL mastery for structuring data as a oasis for applying data analytics
D. Ability to derive valid information from large databases using statistical techniques
正解：D

質問 3：
Life-cycle costing is most effective when used with products that have a
A. long development period and many costs incurred during manufacturing
B. short development period and many costs Incurred during manufacturing
C. short development period and few costs incurred poor to manufacturing
D. long development period and many costs incurred poor to manufacturing
正解：D

質問 4：
Mauer Company's master budget for next year indicates the following

A. $37.950,000
B. $30,000,000
C. $40,500,000
D. $39,950,000
正解：A

質問 5：
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. Members of the company's disaster recovery team maintain current copies of the disaster recovery plan m their homes.
B. Management has decided not to maintain a hot site because it was determined that the costs outweigh the benefits.
C. The details of the disaster recovery plan stipulate that internal audit should review the plan every other year rather than annually.
D. A cold site with backup data and documents is maintained on the basement level of the company s headquarters.
正解：D

質問 6：
Scully Tools Company is currently completing its master budget for the coming year Immediately before the master budget is approved, it is determined that December sales should be revised upward by S120.000 .
Scully purchases merchandise on a just-in-time basis, and remits cash immediately through electronic transfer All sales are on account. 20% of the sales are collected in the month of sale, and 80% in the month following the sale. Scully's gross profit percentage is 30%. What effect will this budget revision have on Scully's pro forma statement of cash flows?
A. Cash will increase by $36,000
B. Cash will decrease by $84,000
C. Cash will increase by $24,000
D. Cash will decrease by $60,000
正解：B

質問 7：
La Salle Company purchased 2.150 shares of Barry Chocolates Corporation's common stock at $25.16 per share on November 17 of last year. The broker's commission was $85. The shares were sold on January 11 of the current year for $27.50 per share. The broker's commission on the sale was $76 Barry declared and paid dividends of $0 50 per share on March 26. June 25. September 25. and December 23 during the last two years La Salle's current year income statement would reflect a realized gain of
A. $4,870
B. $5,022
C. $4,946
D. $5,031
正解：A

質問 8：
COSO's Internal Control-Integrated Framework is the widely accepted internal control framework in the U S Five major Internal control components are Included in this framework Control environment consists of
A. the actions, policies, and procedures that reflect the overall attitudes of top management directors and owners about internal control
B. management s identification and analysis of risks relevant to the preparation of financial statements according to generally accepted accounting principles
C. management's ongoing and periodic assessment of the quality of internal control performance to determine if controls are operating as intended
D. policies and procedures that management has established to meet its objectives for financial reporting
正解：A

質問 9：
Brickworks Inc. prepares its annual budget by focusing on the budgeted costs of the processes necessary to produce and sell its products This type of budgeting is known as
A. project budgeting
B. activity-based budgeting
C. zero-based budgeting
D. flexible budgeting
正解：C