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IMA CMA Part 2: Strategic Financial Management 認定 CMA-Strategic-Financial-Management 試験問題:

1. An accountant for a company has not used readily available professional development opportunities to stay aware of changes in tax laws and applied previous tax rules to the most recent tax return, resulting in an overpayment of income tax Using IMA's Statement of Ethical Professional Practice, how would the accountant's behavior best be described?

A) The accountant has complied with the competence standard if the lack of professional development is disclosed to supervisors
B) The accountant has complied with the competence standard if the lack of professional development is disclosed in any reports or analyses the accountant produces
C) The accountant has not complied with the credibility standard but has complied with the competence standard
D) The accountant has not complied with the competence standard

2. An organization s sol of values and code or ethics is an important consideration in human resource decisions for each of the following reasons except

A) failure to address the alignment or individual values and ethics with organizational expectations may have a negative impact on performance.
B) an organization may not have a legal right to discharge a dishonest employee if such a code is not communicated
C) employees not motivated to adhere to a set of values may impact relationships wan other entities doing Business e organization.
D) lack of a communicated set of values may create confusion and conflict among employees

3. London Corporation has in the following cost structure for two of its product.

Assume that me current sales level is 15,000 units of Product A and 5,000 units of Product B Using cost-volume-profit analysis which of the following courses of action would maximize profit in the short term?
Assume that fixed costs are sunk costs in the short term.

A) Continue to make and sell both Product A and Product B
B) Continue to make and sell Product A only.
C) Continue to make and sell Product B only
D) Discontinue making and selling Doth products

4. Using the dividend discount model, an analyst determines mat Beverly Company's equity is worth $80 per share. Beverly Company's required rate of return is 15% and the current risk-free rate is 5% assuming a 0% long-term growth rate, what is Beverly's estimated future annual dividend?

A) $1.20
B) $8.00
C) $16.00
D) $12.00

5. Identify and explain the type of acquisition that would occur if Guda acquires Blue Moon.
Essay
Food Depot Ltd, (FDL) 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 in 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 year ago.
In 20X7, sales for the entire company were $1 billion, with 50% of the business coming from the Airline Catering division. FDL is the country 's leading airline catering services provider and control 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-division only contribution 5% of FDL's total sales in 20X7 and is far behind in competing for marketing for market share of the online meal ordering and delivery 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.
Susan Willey, the head of Food-To-Go, does not agree that the Airline Catering division is the best-performing division in the company. Wiley argues that ber division bad the highest ROI in 20X7, and it deserves more capital finding. FDL's requested rate of return is 12%. The selected financial data for the Airline Catering division and Food-To-Go division in 20X7 are as follow (in $ millions)

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