CMA Part 2: Strategic Financial Management Exam 온라인 연습
최종 업데이트 시간: 2024년11월08일
당신은 온라인 연습 문제를 통해 IMA CMA Strategic Financial Management 시험지식에 대해 자신이 어떻게 알고 있는지 파악한 후 시험 참가 신청 여부를 결정할 수 있다.
시험을 100% 합격하고 시험 준비 시간을 35% 절약하기를 바라며 CMA Strategic Financial Management 덤프 (최신 실제 시험 문제)를 사용 선택하여 현재 최신 124개의 시험 문제와 답을 포함하십시오.
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Question No : 1
Amy Curtin sells used cars of a reliable bona Curtin has no knowledge of me history or any or the specific cars She believes that the brand is reliable, and is considering whether it is acceptable to offer only this general Information rather than specific information regarding me cars when trying to complete each sale The company has always preferred to make the sale and worry about any warranty issues later and there are no legal disclosure requirements in their jurisdiction Curtin considers herself to be an ethical person but she does not want to lose out on any potential sales of vehicles that are most likely in good mechanical condition.
Which one of the following statements best represents what Curtin should consider related to the meaning of ethics?
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Question No : 2
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
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Question No : 3
A corporation shows the following on its financial statements (in millions).
The corporation has a financial leverage ratio of
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Question No : 4
A corporation has $80 million in current assets comprised of $30 million in inventory and $50 million in cash and marketable securities it has current liabilities of $50 million. If the corporation purchases an additional $10 million in inventory with trade credit this would
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Question No : 5
Abex Employment Agency has requested an increase in the firm's line of credit, and the bank is reviewing Abex's sales and collections history Although the firm's sales have increased the bank is concerned about the credit quality of the firm's customers Based on the following information calculate the average collection period for the firm Use a 365-day year in your calculations.
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Question No : 6
Below is the income statement and balance sheet for a retail corporation.
What is the corporation’s return on equity in Year 2?
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Question No : 7
The production process of a company s main product yields a by-product Production costs or $700,000 are incurred during this process and $300,000 m additional costs are incurred to finalize the main product. The by-product can be sold for $200 000 without further processing A manager proposed the conversion of the by-product into another product that would cost $100,000 and generate revenue of $250,000. When deciding on this proposal the company should
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Question No : 8
Given the financial information shown below, what amounts would be shown for sales revenue and for gross prom, respectively in a common size income statement?
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Question No : 9
Which one or the following costs Is a variable product cost?
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Question No : 10
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?
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Question No : 11
Javier makes hand-looted learner dog collars. The materials cost $10 per collar and the collars are sold for $50 each. Javier sells me collars at a local farmer's market mat charges S100 per month for space rental if Javier's income tax rate is 30%, how many collars must Javier sell each year to earn $1,000 net income?
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Question No : 12
A company is considering investing £1 million for a new machine. The new machine is expected to generate £450,000 incremental before-tax operating cash inflows and £100.000 in additional depreciation expense for each of the next ten years. The company uses the same depreciation assumptions tor book and tax purposes.
If the company's income tax rate is 30%, what is the change in the yearly after-tax cash flow from operations if the company invests in the new machine?
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Question No : 13
A risk with a high frequency of occurrence but with a low impact, is best managed by which one of the following risk response strategies?
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Question No : 14
A company can by identical raw materials from four suppliers. Each supplier offers a different term of sale .
Which one of the following terms of sale has the highest effective annual interest rate if the company does not take the cash discount?
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Question No : 15
Which one of the following statements best describes an offering after an initial public offering where a benchmark stock price will already exist?
