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最新的 CMA Certification CMA-Financial-Planning-Performance-and-Analytics 免費考試真題:
1. What is the best type of accounting system control to help prevent improper manipulation of data and to ensure the continued, satisfactory use of the hardware and software?
A) input controls such as a limit check
B) Output controls such as a maximum check
C) Throughput controls such as a hash total
D) Processing controls such as limiting access
2. After a recent earthquake in a nearby city the board of directors of a company has requested a review of the company s disaster recovery plan Which of the following would be classified as a weakness in the company's disaster recovery plan?
A) A cold site with backup data and documents is maintained on the basement level of the company s headquarters.
B) The details of the disaster recovery plan stipulate that internal audit should review the plan every other year rather than annually.
C) Members of the company's disaster recovery team maintain current copies of the disaster recovery plan m their homes.
D) Management has decided not to maintain a hot site because it was determined that the costs outweigh the benefits.
3. Stone Ltd manufactures socket wrenches .The company produced 400 000 wrenches and sold 350,000 this year. The following information pertains to the costs accumulated in Stone's inventory.
What is the difference between Stones operating income under absorption costing and variable costings
A) $16,750 higher using absorption costing.
B) $36.500 higher using absorption costing
C) $19,750 lower using variable costing
D) $28,000 lower using variable costing
4. A company reported that its shareholders' equity decreased in the recent year. This could occur if
A) new common stock was sold for less than par value
B) dividends paid were less than net income.
C) dividends paid were greater than net income
D) new common stock was sold for greater than par value
5. Which one of the following items is included in accumulated other comprehensive income?
A) Foreign currency translation adjustments
B) Effect of a change in accounting method
C) Realized gains on available-for-sale securities
D) Gains and losses on the sale of equipment
問題與答案:
| 問題 #1 答案: A | 問題 #2 答案: A | 問題 #3 答案: A | 問題 #4 答案: C | 問題 #5 答案: A |


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上周通過IMA CMA-Financial-Planning-Performance-and-Analytics認證,成績91%!出題率超高,感謝有這個好的認證考題。