CMA-Financial-Planning-Performance-and-Analytics : CMA Part 1: Financial Planning - Performance and Analytics Exam

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IMA CMA-Financial-Planning-Performance-and-Analytics 試験シラバストピック:

IMA CMA Part 1: Financial Planning - Performance and Analytics 認定 CMA-Financial-Planning-Performance-and-Analytics 試験問題：

1. Throughout June. Carroll Company purchased 75,000 pounds of raw materials at a cost of $303,750 and used
60 000 pounds of these purchases in production Carroll's standards indicated that each unit of finished goods requires three pounds of material at a cost of $4 per pound Although Carroll had budgeted for 22,000 units of finished goods to be produced during June, only 19,800 units were actually made. The raw material price variance for June that would be most relevant when examining deviations from standard is

A) $3,300 Unfavorable
B) $2,970 Unfavorable
C) $3,750 Unfavorable
D) $3,000 Unfavorable

2. Which of the following represents a significant deficiency m the design of controls?

A) Evidence of misrepresentation by accounting personnel
B) Failure to follow up and correct previously identified internal control deficiencies
C) Inadequate controls over access to computer systems, data and files
D) Management overrides of the accounting for transactions

3. The price of gold is impacted by many variables A gold-mining company analyst wants to estimate the probability that the price of gold will decline by greater than 10%. Which one of the following approaches is the best analytic tool to use?

A) Monte Carlo simulation
B) Time series analysis
C) Goal-seeking analysis
D) Regression analysis

4. What is ZF's expected variable overhead cost per pound of food produced? Snow your calculations Essay Zhiliang Foods Inc. (ZFI) is a privately-held food distributor ZFI has two production departments' the Meat Department is labor-intensive. while the Bakery Department is highly automated ZFI applies a single overhead allocation rate, using the number of pounds produced as an allocation base for the whole company The expected annual overhead costs of ZFI for 100 million pounds produced are as follows (¥ in millions).

ZFI has one payroll administrator in its Human Resources department, but most of the payroll related work is outsourced to a payroll service provider ZFI's payroll administrator is responsible for tracking the list of current employees and maintaining the most up-to-date employee information, including bank accounts for payroll direct deposits.
Each pay period, the payroll administrator emails the information for all current employees' hours worked to the payroll service provider. The service provider then processes the payroll, makes direct deposits to employees' bank accounts, mails payroll stubs to employees' homes and emails payroll reports to ZFI's payroll administrator. The payroll administrator then makes payroll journal entries to ZFI's accounting system based on the payroll reports received ZFI's accountant prepares a bank reconciliation each month to ensure ZFI s payroll payments on ZFI's bank statement match the amounts shown on the payroll reports from the service provider.
ZFl's management is evaluating the purchase of data encryption software and human resources management software next year. The human resource management software is expected to provide various human resources and payroll-related functions.
In addition, the human resource software can generate a report to indicate the monthly employee turnover rate and the average service length of employees who have resigned. The system can also generate a report to indicate the main reasons for resignations and identify current employees who are at risk of resigning. The system will recommend actions to help retain these employees, such as more training opportunities or a pay raise.

5. The amount of the loss on the impairment of an intangible asset equals the

A) carrying amount and the expected future cash flows
B) difference between the carrying amount and the fair value
C) difference between the fair value and the expected future net cash flows
D) expected future net cash flows

質問と回答：