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最新的 CMA Certification CMA-Strategic-Financial-Management 免費考試真題:
1. Discuss whether the demand for OLI's new business English course is elastic and explain how OLI can use this information in determining the product price.
Essay
Online Learning Inc. lOLI) is a privately-held company based in the IUC that specializes in providing online courses in English as a Second Language (ESL). OLI is trying to set up a new sales office in a foreign country.
It needs a business license to operate in that country. The license normally lakes six months to obtain. An official of that country said that he could expedite the process for a fee of €300.
OLI estimates the new sales office can bring €300,000 incremental profit annually OLI has just launched a new online 40-houi course to help adult ESL learners master basic business English. The price of the new course is €500 per student, the variable cost is €300 per student, and the total fixed cost of the new course is
€300.000 per year OLI spent €200.000 to develop the new course before launching it. There are many online course providers in the marketplace, and each has its own feature However, OLI's highly qualified staff and good reputation have enabled it to charge a premium price compared to its major competitors. Recent market research indicates that if OLI raises the price of its new business English course by 10V the student enrollment would decrease by 5V A regional airlines company in Asia has approached OLI and offered to enroll 1.000 of its employees in the new course if OLI would agree to a special price of €350 per employee If OLI accepts this offer, an additional €10,000 onetime cost would be required to temporally expand its capacity to accommodate the new students.
2. As the number of stocks in a portfolio increases, unsystematic risk
A) increases, and systematic risk increases
B) decreases and systematic risk does not change
C) increases, and systematic risk does not change
D) decreases and systematic risk decreases
3. Selected data for Bittner, inc is shown below (in thousands)
A) 52.25%
B) 47.75%
C) 4727%
D) 52.73%
4. 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) Communicate the existence of a constraint that might preclude responsible judgment
C) Advise all parties of a potential conflict of interest
D) Provide an assessment that is timely and accurate despite the personal relationship
5. A company with idle capacity has been contacted by a new customer to supply 10,000 units of its products for a special batch order its costs are as follows.
The company's normal soling price is SI00 per unit but the customer is wiling to pay only S70 pet unit Should the company accept the special order''
A) No, because the special order will reduce operating profit by S50 000
B) No, because the special order will reduce operating profit by $250 000
C) Yes, because the special order will increase operating profit by S100 000
D) Yes, because the special order will increase operating profit by S250 000
問題與答案:
| 問題 #1 答案: 僅成員可見 | 問題 #2 答案: B | 問題 #3 答案: C | 問題 #4 答案: C | 問題 #5 答案: A |


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