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

質問 1：
The purchasing team manager of a large car retailer is responsible for purchasing cars for the Pest price and managing his team's payroll costs. Once the car is purchased the sales team manager is responsible for setting the prices. Which one of the following statements best describes the team s responsibilities'?
A. The purchasing team is a cost center, and the sales team is an investment center.
B. The purchasing team is an investment center and the sales team is a revenue center
C. The purchasing team is an investment center and the sales team is a profit center
D. The purchasing team is a cost center, and the sales team Is a revenue center
正解：D

質問 2：
Which one of the following best describes the difference between a normal costing system and an actual costing system?
A. Factory overhead cost is estimated using a predetermined rate under a normal costing system, while it is me actual value under an actual costing system.
B. Direct labor cost is estimated using a predetermined rate under a normal costing system, while it is the actual value under an actual costing system.
C. Both direct labor cost and direct material cost are estimated using a predetermined rate under a normal costing system, while they are the actual value under an actual costing system
D. Direct material cost is estimated using a predetermined rate under a normal costing system while it is the actual value under an actual costing system
正解：A

質問 3：
Which one of the following statements describes now Section 302 of the Sarbanes-Oxley Act impacts a company's Internal control environment?
A. The auditor is more independent because non-audit services are prohibited
B. The board s financial expertise improves because a financial expert is appointed
C. Executives are more supportive since they certify their responsibility for the system
D. Greater external scrutiny results because a new auditor must be appointed annually
正解：C

質問 4：
In developing a risk-based approach to internal control, a company is considering the risks posed to various accounts due to the complex calculations involved as well as industry factors that make measurement difficult.
These risk factors are part of
A. control risk
B. systems risk
C. inherent risk
D. account level risk
正解：C

質問 5：
As part of the COSO Internal Control Framework segregation of duties and documentation are included in which of the components of the COSO model below?
A. Operating environment
B. Information and communication
C. Control activities
D. Risk assessment
正解：C

質問 6：
The best way to illustrate the entire distribution of numerical data for a single variable is with a
A. bubble chart
B. histogram
C. heat map
D. pie chart
正解：A

質問 7：
Redstone, inc's budget indicated that it expected to sell 30.000 units of Product A and 90.000 units of Product B Budgeted unit contribution margins were $4 for Product A and $22 for Product B Redstone's actual sales were 28.000 units of Product A and 72.000 units of Product B with actual unit contribution margins of $3 25 and S23 50. respectively. Redstone's sales-mix variance was
A. $64,800 unfavorable
B. $78,000 unfavorable.
C. $60,750 unfavorable
D. $54,000 unfavorable
正解：D

質問 8：
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 ensure that the "cold" sites are fully equipped and ready.
B. She should enter into reciprocal agreements with alternative ''hot'' sites.
C. She should make sure that everyone Knows the location of offsite data storage.
D. She should create a planning document including a list of critical applications.
正解：C

質問 9：
All of the following are limitations of teaming curve analysis except that
A. the learning rate tends to be affected by seasonality in sales
B. it is appropriate only for labor-intensive repetitive tasks
C. the estimated learning rate might be unreliable because other factors could have caused the change
D. the learning rate is assumed to be constant
正解：A