IMA CMA-Strategic-Financial-Management題庫介紹
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最新的 CMA Certification CMA-Strategic-Financial-Management 免費考試真題:
1. How many units should be produced and sow it AMI'S target net income is $600,000? Snow your calculations.
Apex Manufacturing lnc. (AMI) is a Canada-based company that manufactures a manufactures and unique part for aircrafts. It has few competitors in the market. The company is exposed to exchange rate risk because about 90% of its products are exported to the U.S, and most of its sales contracts are in U.S. dollars. AMI has the capacity to manufacture 1,500 units of the part per year. For the year just ended. AMI manufactured and sold 1,000 units. The operating results are shown below.
Recently, A new customer made a one-area order of 500 units of the part at $1.200 per unit. The CTO asked the controller to analyze this offer. AMI is considering adjusting its sales price next year in a recent meeting, the CFO suggested to use the market-based approach for pricing decisions, bat the controller insisted that the cost-based approach is more favorable to the company.
2. Genco Healthcare has asked ns controller to summarize the company's financial performance for the past two years. The accountant provided the following two years financial ratios for reference.
A) Less liquid mote profitable more solvent
B) More liquid, less profitable mote solvent
C) More Liquid Less profitable less solvent
D) Less liquid mote profitable less solvent
3. 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
A) increase its current ratio and increase its quick ratio
B) not change its current ratio and not change its quick ratio
C) not change its current ratio and decrease its quick ratio
D) decrease its current ratio and decrease its quick ratio
4. Which one or the following costs Is a variable product cost?
A) Payroll taxes based on the hourly wages of plant personnel
B) Promotional materials distributed to raise brand awareness
C) Plant manager s salary for a computer chip manufacturer
D) Office rent in a temporary staffing company
5. Clark inc, expects to incur the following selected costs an a new product being planned for introduction early next.
* Design an development costs of $100,000 that will be incurred this year.
* Marketing costs of $50,000 to be incurred %50 this year %50 year
* Manufacturing costs of $500,000 to be incurred next year.
* In addition to external market factors, the pricing decision should be based on cost. The product cost that should be used is
A) $500,000
B) $525, 000
C) $650, 000
D) $550,000
問題與答案:
| 問題 #1 答案: 僅成員可見 | 問題 #2 答案: D | 問題 #3 答案: D | 問題 #4 答案: A | 問題 #5 答案: C |
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