IMA CMA Part 2: Strategic Financial Management : CMA-Strategic-Financial-Management

擁有三種最流行的CMA Part 2: Strategic Financial Management Exam題庫版本

我們的CMA Part 2: Strategic Financial Management Exam題庫一共分為三個版本；

PDF版本：這個版本的特點在於“方便閱讀,支持打印”,對於不適應使用電腦而更喜歡紙質版的CMA Certification CMA Part 2: Strategic Financial Management Exam-CMA-Strategic-Financial-Management題庫客戶而言,這是一個不錯的選擇,讓您有更真實的觸感,重回學生時代,找回高考時拼命做題的感覺。與其他兩個版本CMA Part 2: Strategic Financial Management Exam題庫相比,PDF版本更方便攜帶,讓您走到哪兒題目做到哪兒;

軟件版：軟件版的好處在於可以模擬出最為真實的CMA Part 2: Strategic Financial Management Exam考試環境,讓顧客有一種在考試的緊張感,必須全力以赴,從而更高效,更認真的去答題,這樣時間也得到了很好地控制,取得事半功倍的效果,等到了真正CMA Part 2: Strategic Financial Management Exam考試的時候已經熟悉了這種模式,沒有壓力,CMA Certification,CMA Part 2: Strategic Financial Management Exam-CMA-Strategic-Financial-Management考試就完全沒有問題啦。而且軟件版還不限制安裝電腦的IP,多台電腦都可以安裝做題。當然啦,它也有一個小小的瑕疵,就是它只能在Windows的系統上面運行;
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CMA Part 2: Strategic Financial Management Exam使用我們目前國際最大最值得信賴的付款方式,只有在最為安全的支付環境下,買家才能夠放心的付款購買CMA Certification CMA Part 2: Strategic Financial Management Exam-CMA-Strategic-Financial-Management題庫,並且利益才能有保障。現在因為隱私洩露的問題比較嚴重,有很多的客戶擔心自己的隱私被洩露出去,但是請各位放心,所有購買我們CMA Certification CMA Part 2: Strategic Financial Management Exam-CMA-Strategic-Financial-Management題庫產品的客戶信息都是完全保密的。

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IMA CMA-Strategic-Financial-Management 考試大綱主題:

章節	權重	目標
主題 1: 企業風險管理	10%	- 企業風險之管控 - 風險類型 - 風險辨識與評估 - 風險緩解策略
主題 2: 專業道德	15%	- 管理會計師之道德考量 - 組織道德規範 - IMA專業道德聲明
主題 3: 企業財務	20%	- 國際財務 - 資金籌措 - 財務風險與報酬 - 長期財務管理 - 企業重組 - 營運資金管理
主題 4: 財務報表分析	20%	- 比較性財務報表分析 - 獲利能力分析 - 財務報表分析之特殊議題 - 財務比率
主題 5: 商業決策分析	25%	- 邊際分析 - 成本-數量-利潤分析 - 定價方法
主題 6: 資本投資決策	10%	- 增量現金流量分析 - 內部報酬率法（IRR） - 回收期分析 - 淨現值法（NPV） - 資本預算流程 - 敏感度分析 - 折現率

最新的 CMA Certification CMA-Strategic-Financial-Management 免費考試真題：

1. Identify and describe two defenses Blue Moon could use if it does not wish to be acquired by Guda.
Essay
Food Depot Ltd, (FDL) is a privately-held company that provides catering services to airlines and operates several restaurant chains including fast food, casual dining, and fine dining restaurants, FDL has been profitable in recent years and has a very strong cash position. FDL's newest division. Food_TO-Go is an online meal ordering and delivery platform acquired by FDL two year ago.
In 20X7, sales for the entire company were $1 billion, with 50% of the business coming from the Airline Catering division. FDL is the country 's leading airline catering services provider and control 60% of the market share. However, the outlook of the airline catering industry is gloomy. The compound annual growth rate of the industry for the past five years was only 0.5% as airline networks have increasingly dropped catering on short domestic flights.
The Food-To-division only contribution 5% of FDL's total sales in 20X7 and is far behind in competing for marketing for market share of the online meal ordering and delivery industry, it is estimated that Food-To-Go's sales were only 20% of the industry leader's sales. However, the outlook for the online meal ordering and delivery services industry is bright. The compound annual growth rate of the industry since it started three years ago was 50%. It is estimated the rapid growth of the industry will continue in the foreseeable future.
Susan Willey, the head of Food-To-Go, does not agree that the Airline Catering division is the best-performing division in the company. Wiley argues that ber division bad the highest ROI in 20X7, and it deserves more capital finding. FDL's requested rate of return is 12%. The selected financial data for the Airline Catering division and Food-To-Go division in 20X7 are as follow (in $ millions)

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 less solvent
B) Less liquid mote profitable more solvent
C) More liquid, less profitable mote solvent
D) More Liquid Less profitable less solvent

3. A foreign subsidiary of a U S company has an intercompany loan from the parent company. Which one of the following statements about the subsidiary's functional currency is true?

A) It is the US dollar because the parent company is in the US
B) It is the U S dollar because the subsidiary has an intercompany loan from the parent company
C) It should be determined by the management of the U.S. Company
D) It should be the U S dollar if the local currency is hyper inflated

4. An accountant is employed in the financial reporting department of a publicly-traded company. The company s compensation plan includes a year-end bonus based on the entity's financial performance and stock option rewards based on individual performance Using iMAs Statement of Ethical Professional Practice, identify the ethical Issues, if any, that may Be presented by this company s compensation plan.

A) The plan could threaten the accountant s credibility
B) The pan could threaten the accountant s competence
C) No significant potential threats are presented by the plan
D) The plan could threaten the accountant's integrity

5. According to the IMA Statement of Ethical Professional Practice, identify and explain the standard(s) that Matthew would violate if he chooses not to report the issue regarding the accounting manager.
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.

問題與答案：

問題 #1 答案： 僅成員可見

問題 #2 答案： A

問題 #3 答案： D

問題 #4 答案： D

問題 #5 答案： 僅成員可見