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Pass4sure CMA-Financial-Planning-Performance-and-Analytics dumps
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Sample Questions
CMA-Financial-Planning-Performance-and-Analytics Sample Question 1
A. have higher sales growth than Rexford due to management s strong focus
B. be less likely to misstate earnings due to the importance of earnings to management
C. be more profitable than Rexford initially Put lose this advantage
D. consistently be more profitable than Rexford due to not funding training programs
ANSWER : B
CMA-Financial-Planning-Performance-and-Analytics Sample Question 2
A. A company's Chief Accounting Officer cannot have been employed by the company'saudit firm for the five years preceding the audit
B. The five-member Public Company Accounting Oversight Board will be overseen by theAICPA and the FASB working together
C. Corporate executives must personally certify the financial statements and companydisclosures under the possibility of imprisonment
D. The company's audit firm must be rotated every five years and the lead auditor must berotated every year
ANSWER : C
CMA-Financial-Planning-Performance-and-Analytics Sample Question 3
A. 6% unfavorable fixed overhead volume variance caused by work stoppages because ofmissing parts
B. 9% unfavorable material price variance caused by changing to a supplier that wouldsupport the company's just-in-time needs.
C. 30% unfavorable direct labor efficiency variance caused by idle time while waiting forgoods to be received from a previous manufacturing department
D. 12% unfavorable variable overhead spending variance caused by keeping equipmentrunning during times when there is no production activity
ANSWER : B
CMA-Financial-Planning-Performance-and-Analytics Sample Question 4
A. elimination of the Recording Studio will increase net income by $10,000
B. elimination of the Recording Studio will decrease net income by $10,000
C. net income will remain the same if the Recording Studio is eliminated and MusicInstruction revenue increases $20,000
D. net income will increase ifthe Recording Studio is eliminated and instrument Salesincrease $25,000
ANSWER : B
CMA-Financial-Planning-Performance-and-Analytics Sample Question 5
A. Pane should not use a flowchart as it is used primarily after the risks have beenidentified
B. Pane should not have selected a flowchart as it is better suited to help with compliancetestingof existing controls
C. Pane property selected the flowchart as a tool to match each of the risks to thecorresponding primary control
D. Pane properly selected the flowchart as it will help to depict the process and identify anymissing or inadequate controls
ANSWER : D
CMA-Financial-Planning-Performance-and-Analytics Sample Question 6
A. Product line W.
B. Product line X.
C. Product line Y.
D. Product line Z.
ANSWER : B