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IMA CMA-Strategic-Financial-Management 問題集

CMA-Strategic-Financial-Management

試験コード:CMA-Strategic-Financial-Management

試験名称:CMA Part 2: Strategic Financial Management Exam

最近更新時間:2025-04-01

問題と解答:全125問

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質問 1:
The internal audit division of a company is investigating a potential fraud in the Accounts Payable department Someone in the department has been writing checks to fictitious vendors and collecting the cash The primary suspect Is an employee who has own with the company for twelve years and recently lost his Did for promotion to Director of Accounts Payable a position which would have given mm a 25% salary increase This employee has been heard complaining to several other employees in the department that he was cheated out of his raise. Which one of the following elements of the fraud triangle is this employee exhibiting?
A. Pressure
B. Motive
C. Rationalization
D. Opportunity
正解:C

質問 2:
Discuss whether AMI should use a cost-based or a market-based pricing approach. Explain your answer.
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)

正解:
See the explanation for the answer.
Explanation
It should continue using market based pricing as the bargaining power is with the company not with me customer the products they make are important for me customers and there is a few competition hence it is an opportunity for Item to charge a premium for their products.

質問 3:
IF a company does not have a code of conduct, the company most likely
A. will lack an expressed statement of values regarding ethical behavior
B. is missing important guidance on ethical decision making
C. can use its statement of values instead to implement ethics in daily decision making
D. must find another way to express its ethical principles
正解:B

質問 4:
Management is responsible for identifying potential events mat could represent opportunities or threats. Which one of the following is not a viable event identification technique?
A. Loss event data methodologies
B. Process flow analysis
C. Facilitated workshops and interviews
D. Review of control categories
正解:D

質問 5:
If a CMA is asked to conduct a financial assessment of a company owned by a close relative, what would be the proper response under the credibility standard of the IMA Statement of Ethical Professional Practice?
A. Keep information confidential except when authorized By the relative
B. Provide an assessment that is timely and accurate despite the personal relationship
C. Advise all parties of a potential conflict of interest
D. Communicate the existence of a constraint that might preclude responsible judgment
正解:C

質問 6:
Accounts receivable turnover increases from 4.0 times to 6.0 times. It all sales are on account when one of the following must decrease?
A. Cash
B. Sales
C. Days sales in receivables
D. Accounts receivable
正解:C

質問 7:
Company Y records a receivable from a foreign customer in Company Y's functional currency. The receivable is due in 90 days and is to be paid in the customer s currency. This is an example of which type of risk exposure?
A. Transaction risk
B. Translation risk
C. Economic risk
D. Foreign investment risk
正解:A

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

1. Which one of the following situations describes a secondary offering of stock by a company?

A) The company repurchases shares of its stock in the open market, but it then later sells these shares in the open market
B) After completing its initial public offering, the company sells more new shares of its stock
C) After the lockup period of the initial public offering ends, the company 3 founders sell some of their shares to the public
D) The company has an initial public offering of its stock and its investment bank needs to add mote shares to the initial public offering to meet excess demand by investors


2. A manufacturing company is reviewing the budget for one of its component parts for next year based on the need for 5.000 units.

The company receives a bid from a supplier offering lo provide (lie needed component for a price of $115 per unit The company is deciding whether to make or buy the component What decision should the firm make if (1) the fixed facilities costs can be avoided or (2) if the fixed facilities costs cannot be avoided If purchasing from the supplier?

A) (1) Buy; (2) Make
B) (1) Buy; (2) Buy
C) (1) Make; (2) Make
D) (1) Make; (2) Buy


3. Explain two potential benefits for Guda if it 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)


4. Safety Strollers was recently sued by several people who alleged harmful and unsafe strollers. The management team was largely unconcerned about these lawsuits due to the apparent negligence of the plaintiffs However, a consumer grassroots effort Drought these dangers into the public eye and the management team now fears for their brand s reputation and the sales o' their products. The facts are staring to get distorted and some stores are electing to no longer carry this brand. This situation could best be considered a

A) hazard loss mal can be mitigated with liability insurance
B) cost of doing business mat the company's m-house legal counsel will hand.
C) financial risk managed through product diversification
D) catastrophic force that could have been managed better with a robust crisis management plan


5. Essentials inc. operates two segments. Segment A and Segment B information about the revenues and costs for Essentials tot the previous year (by segment) is shown below The above analysis shows that Segment A is not profitable if Segment A is dropped, the revenues associated with the account will be lost and the related variable costs win be eliminated Also, the space freed by this product line will be rented for $40.000. The operating profit (loss) after dropping Segment A will be

A) $90.000
B) $5,000
C) ($35,000)
D) $50.000


質問と回答:

質問 # 1
正解: C
質問 # 2
正解: C
質問 # 3
正解: メンバーにのみ表示されます
質問 # 4
正解: A
質問 # 5
正解: B

CMA-Strategic-Financial-Management 関連試験
CMA-Financial-Planning-Performance-and-Analytics - CMA Part 1: Financial Planning - Performance and Analytics Exam
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