質問 1：A company announced a stock dividend under which 1.000.000 shares will be issued to the holders of the
10.000.000 shares that are currently outstanding The stock which has a par value of $1 per share, traded at $10 on the dividend declaration date. How will shareholders' equity be affected by this stock dividend?
A. Common stock will increase by $10.000.000
B. Paid-in capital will increase by $9,000.000
C. Retained earnings will decrease by $9.000.000
D. Retained earnings will decrease by $1.000.000
正解：B
質問 2：Anatolian Textile Company produces blue-jean pants for a globally known blue-jean brand and its annual financial results are shown below.
Based on the table the sales-price variance for the company is
A. €10,500 favorable
B. €10,500 unfavorable
C. €4,500 unfavorable
D. €4,500 favorable
正解：A
質問 3：Comprehensive income is best defined as
A. the change in net assets for the period including contributions from owners and distributions to owners
B. the change In net assets for the period excluding owner transactions
C. net income excluding realized gams and losses
D. total revenues minus total expenses
正解：B
質問 4：Sportsman inc. manufactures ceramic sports-related figurines. The company's oldest lines are mass produced in a standard variety of colors and designs. A few years ago in an effort to increase sales, the company began accepting special orders with modified designs in school colors. The minimum order for these special designs is 100 units. The special orders have become very popular and now represent one quarter of the units produced. Estimates for the year follow.
Design costs manufacturing overhead and materials handling costs are budgeted at $700.000 for the year Sportsman has always used a traditional cost allocation system using aired labor hours as the allocation base but is considering an activity based costing system. The most likely result of changing to an activity-based system is that
A. the overhead costs allocated to the special designs will likely increase because the special design requires proportionally more overhead activity
B. the costs allocated to each product should not change but management will be able to control various components of the cost more effectively.
C. total production costs are likely to decline as department are held responsible for their costs
D. the overhead costs allocated to the special designs will likely decrease Because demand for them has grown
正解：A
質問 5：A company's controller is preparing to allocate service department costs. The controller would like to use a cost allocation method that would be most accurate. The method the controller would most likely use is the
A. step-down method
B. dual allocation method
C. reciprocal method
D. direct method
正解：C
質問 6：Discuss Whitney's arguments for allocating more capital funds to the Airline Catering 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：
See the Answer below in Explanation details.
Explanation
Unless Whitney can't justify that the returns on the funds allocated to the division will create more returns as compared to if it's diverted to the food to go division, allocating the funds to the Whitney's division will not be justifiable and efficient use of resources of the company though the residual income or return on investment will be higher however, future prospects are full which needs to be factored.
質問 7：A company manufactures dining tables. The variable costs per unit are as follows.
Other costs are fixed and include advertising costs of $45,000 per year administrative costs of $55,000 annually and fixed manufacturing overhead of S250.000 per year based on Budgeted production of 10.000 dining tables There was no beginning inventory During the prior year, a total of 10.000 dining tables were manufactured, with 9 000 dining tables sold at $100 each Based on the above information what would be the cost of the ending finished goods inventory under absorption (full) costing?
A. $45,000.
B. $70,000.
C. $80,000.
D. $100,000.
正解：B
質問 8：Which one of the following statements best describes data governance?
A. The union of data quality, data management, data policies, and risk management
B. Performance of data-based audits on a continuous basis
C. A process of securing all company data points, both structured and unstructured
D. The convergence of accounting data, finance data and information technology
正解：A
質問 9：Which one of the following represents a temporary difference under U.S GAAP?
A. interest received in municipal bonds
B. Fines and expenses resulting from violation of the law
C. Percentage depletion of natural resources
D. Accrued liabilities
正解：D
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IMA CMA Part 1: Financial Planning - Performance and Analytics 認定 CMA-Financial-Planning-Performance-and-Analytics 試験問題:
1. A company has the following accounts included in its trial balance as of December 31
What amount of equity will be reported on me company's balance sheet as of December 31?
A) $657,500
B) $92,500.
C) $626,500
D) $599,000.
2. A scatterplot is an effective visualization technique that is used to
A) show the relationship of data points for two specific variables
B) display the distribution of data points for a single variable
C) compare and track the change in data points over multiple time periods.
D) illustrate the composition of an aggregate data point that changes over several periods
3. Explain the concept of data encryption and discuss how It may be used to protect the email communications between ZFls payroll administrator and the payroll service provider.
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.
4. 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.
5. in times of declining prices using the Last-in First-Out (LIFO) cost flow assumption rather than the First-in, First-Out (FIFO) assumption will yield
A) lower assets and higher income
B) lower assets and lower income
C) higher assets and lower Income
D) higher assets and higher income
質問と回答：
質問 # 1
正解： B | 質問 # 2
正解： A | 質問 # 3
正解： メンバーにのみ表示されます | 質問 # 4
正解： C | 質問 # 5
正解： D |
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