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IMA CMA-Financial-Planning-Performance-and-Analytics 試験シラバストピック:
| セクション | 比重 | 目標 |
|---|---|---|
| トピック 1: 計画、予算管理、および予測 | 20% | |
| トピック 2: 内部統制 | 25% | |
| トピック 3: パフォーマンス管理 | 20% | |
| トピック 4: 外部財務報告に関する意思決定 | 15% | |
| トピック 5: 原価管理 | 20% |
IMA CMA Part 1: Financial Planning - Performance and Analytics 認定 CMA-Financial-Planning-Performance-and-Analytics 試験問題:
1. Aeronautics Inc. has designed a new airplane that entails an extremely complex manufacturing process Upon reviewing the market Aeronautics' management believes the price of the plane will need to be set below current manufacturing costs. Some on the management team have recommended stopping the project, however, the CFO believes that the plane will become profitable in the near future. The CFO most likely used which forecasting method?
A) Exponential smoothing
B) Time series.
C) Learning curve analysis
D) Cost-volume-profit analysis
2. A building materials retailer uses a LIFO method of valuing its inventory. The company has just introduced a new product. The following is the activity for the first month of this new product.
* Purchase of 3,000 units on the 2nd of the month at $5.00.
* Purchase of 6,000 units on the 12th of the month at $4.80.
* Purchase of 2,000 units on the 31st of the month at $5 60.
* Sales of the product were 4,000 units on the 20th of the month.
Using the periodic method, the ending value of the inventory would be
A) $34,200.
B) $35, 800.
C) $35,000.
D) $35,200.
3. Grayson Inc. experienced the following costs per unit this year for one of the direct materials involved in producing its main product
3.1 pounds @ $4 20 per pound = $13.02 per finished unit
For the next year. Grayson expects to produce 7.400 finished units. The price per pound of the direct material is expected to rise 10%. To combat this increase. Grayson has adapted its manufacturing process to reduce the amount of the direct material needed per finished unit by 5% What is the direct materials budget for the next year?
A) $101,165
B) $100,684
C) $105,983
D) $91,531
4. A company recently used 500 direct labor hours to manufacture ten units of a new product, if the company employs the cumulative average-time learning model with a 90% learning curve, the number of direct labor hours the company would expect to use to produce the next ten units of this product is
A) 475
B) 450
C) 400
D) 500
5. The amount of the loss on the impairment of an intangible asset equals the
A) difference between the fair value and the expected future net cash flows
B) carrying amount and the expected future cash flows
C) expected future net cash flows
D) difference between the carrying amount and the fair value
質問と回答:
| 質問 # 1 正解: B | 質問 # 2 正解: D | 質問 # 3 正解: B | 質問 # 4 正解: C | 質問 # 5 正解: D |

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