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最新的 CIMA Certification CIMAPRO15-E03-X1-ENG 免費考試真題:

1. A direct external change trigger is:

A) The introduction of new environmental protection policies by the government.
B) A powerful competitor forcing an organization to cut its prices.
C) An economic recession in an organization's home country.
D) A general increase in the use of the Internet by society.

2. DDD is a business which sells entertainment products and now wants to move to a position where it uses ebusiness as a fundamental part of its business strategy.
Which of the following benefits would result from DDD's use of e-business? (Choose all that apply.)

A) A reduction in labour turnover and higher morale.
B) An increased use of tacit knowledge.
C) Increased online revenues.
D) Better control of information through monitoring website activity.
E) Easier access to loan finance.
F) Cost reductions because of lower overheads and cheaper procurement.

3. Which of the following statements is NOT a role for Management Accountants involved in the strategy development process?

A) Integration of financial and non-financial information.
B) Writing the Annual Report.
C) Assist the Board in determining risk appetite.
D) Consider and raise awareness of the ethical impact of proposed strategic decisions.

4. GV is a manufacturer and retailer of high quality suede gloves. GV makes all of its sales in country F, and is extremely profitable. After many successful years trading, GV has accumulated significant cash reserves and would like to grow the business organically.
After some investigation work, GV has discovered an opportunity to sell leather shoes in country P.
Which of the following strategic directions is GV taking if it pursues this opportunity, according to Ansoff's product / market matrix?

A) Related diversification
B) Market penetration
C) Product development
D) Market development

5. HH is an outdoor theatre which is based in the capital city of country N.
Tickets for shows can be booked at the ticket office or online. HH has identified the following critical success factors (CSFs):
An excellent, online ticket booking system
Customer satisfaction
Which of the following would be suitable key performance indicators (KPIs) for HH? (Choose all that apply.)

A) Customer show ratings, scored out of ten.
B) Employee turnover.
C) Profit from sales of snacks and drinks.
D) Number of customer complaints.
E) Percentage of ticket bookings aborted before completion.
F) Number of returning customers each year.

問題與答案：