IMA CMA-Strategic-Financial-Management 시험 개요:
| 인증 벤더: | 경영회계사협회(IMA) |
| 시험명: | CMA 제2과목: 전략적 재무관리 |
| 시험 번호: | CMA-Strategic-Financial-Management |
| 지원 언어: | 영어, 중국어 간체 |
| 시험 시간: | 240 minutes |
| 응시료: | 495~545달러(IMA 회원 유형에 따라 상이) |
| 합격 점수: | 360점(조정 점수, 범위 0~500점) |
| 시험 형식: | 객관식 문항(MCQ), 서술형/주관식 답안 작성 |
| 자격증 유효 기간: | 프로그램 등록 후 3년 이내 두 과목 모두 합격해야 함; 자격 유지에는 지속적인 교육 이수 필요 |
| 실제 시험 문항 수: | 102문항(객관식 100문항 + 서술형 2문항) |
| 관련 자격증: | CMA 제1과목: 재무계획, 성과평가 및 분석 |
| 권장 교육: | IMA 공식 학습 자료 CMA 응시자 안내서 |
| 시험 등록: | 프로메트릭 시험 일정 예약 IMA 공식 등록 |
| 샘플 문제: | IMA CMA-Strategic-Financial-Management 샘플 문제 |
| 응시 방법: | 프로메트릭(Prometric) 시험 센터에서의 컴퓨터 기반 시험(CBT) 또는 온라인 원격 감독 시험 |
| 전제 조건: | IMA 회원 가입 및 CMA 프로그램 등록 완료; 선행 시험 응시 요건 없음; 자격 취득 시 학력 및 실무 경력 요건 충족 필요 |
| 공식 요강 URL: | https://www.imanet.org/ima-certifications/cma-certification |
IMA CMA-Strategic-Financial-Management 시험 요강 주제:
| 섹션 | 비중 | 목표 |
|---|---|---|
| 전문가 윤리 | 15% | - IMA 전문가 윤리 실천 지침
|
| 재무제표 분석 | 20% | - 기본 재무제표 분석
|
| 자본 투자 의사결정 | 10% | - 자본 예산 편성 절차
|
| 기업 재무관리 | 20% | - 위험과 수익
|
| 전사적 위험 관리 | 10% | - 위험 식별 및 분류
|
| 경영 의사결정 분석 | 25% | - 원가-조업량-이익 분석
|
최신 CMA Certification CMA-Strategic-Financial-Management 무료샘플문제
1. Identify and explain the type of acquisition that would occur if Guda acquires Blue Moon.
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. A company currently offers all of its customers trade credit with terms of 1/15 net 45 of the following alternatives which would not Increase the company's average collection period from its current level?
A) Ill and Iv only.
B) III only
C) I only.
D) I and II only
3. LMN Ltd, a British firm, has a financial covenant with its bank mat interest coverage based on earnings before interest taxes, depreciation, and amortization (EBITDA), must be at least 2.5 for each quarter Shown below are summary financial data.
An expected decline m sales will result In net Income of £ 1.500.000 The other elements of EBITDA will be similar to the most recently completed Quarter Given the above information, what is the ratio for the latest completed quarter and do the forecasted results meet the required covenant?
A) 2.59. and will be compliant in the next quarter
B) 1.31. and will not be compliant in the next quarter
C) 2.50. and will not be compliant in the next quartet
D) 2.69 and will not be compliant in the next quarter
4. if a company increases the price of its product from $3010 $35, demand would decrease from 30, 000 units to
20.000 units. What is the price elasticity of demand for the company using the midpoint formula?
A) 2.7
B) 2.0
C) 0.4
D) 0.5
5. Which one of the following moral philosophies states that the morality of an action is inherent and not based on the consequences of the action?
A) Teleology
B) Relativism
C) Deontology
D) Utilitarianism
질문과 대답:
| 질문 # 1 정답: 회원만 볼 수 있음 | 질문 # 2 정답: D | 질문 # 3 정답: D | 질문 # 4 정답: A | 질문 # 5 정답: C |
1101 개 고객 리뷰
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