최신 CMA Certification CMA-Financial-Planning-Performance-and-Analytics 무료샘플문제:
1. Which one of me following statements is correct concerning the Sarbanes-Oxley Act of 2002?
A) The company's audit firm must be rotated every five years and the lead auditor must be rotated every year
B) A company's Chief Accounting Officer cannot have been employed by the company's audit firm for the five years preceding the audit
C) Corporate executives must personally certify the financial statements and company disclosures under the possibility of imprisonment
D) The five-member Public Company Accounting Oversight Board will be overseen by the AICPA and the FASB working together
2. Music Masters Inc. has three departments: Instrument Sales, Music Instruction and Recording Studio The three segments are staffed by different customer service personnel but share space and administrative staff Condensed income statement information follows.
Management wants to eliminate the Recording Studio because of its losses. Because of the configuration of the building it is doubtful the space could be sublet and none of the common fixed costs would be eliminated However, additional space allocated to either Instrument Sales or Music Instruction might increase revenue from those sources In making this decision, all of the following outcomes are correct except.
A) net income will remain the same if the Recording Studio is eliminated and Music Instruction revenue increases $20,000
B) elimination of the Recording Studio will decrease net income by $10,000
C) elimination of the Recording Studio will increase net income by $10,000
D) net income will increase if the Recording Studio is eliminated and instrument Sales increase $25,000
3. Which one of the following activities is not a pan of the data mining process?
A) Creating valid and useful information from large data sets using statistical methods
B) Generating recommendations based on insights derived from large databases
C) Using artificial intelligence to identify patterns in large data sets
D) Applying statistical techniques to derive information from large sets of data
4. Identify one external factor that provides opportunity for the Food-To-Go division.
Essay
Food Depot Ltd (FDD 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 m 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 years ago.
In 20X7. sales for the entire company were SI billion, with 50% of the business coming from the Airline Catering division. FDL is the country's leading airline catering services provider and controls 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-Go division only contributed 5% of FDL's total sales in 20X7 and is far behind in competing for market share of the online meal ordering and deliver, 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.
The costs of shared corporate services are allocated based on each division s revenue FDL usually caps its capital expenditure budget to 4% of budgeted sales revenue In a recent capital budget coordination meeting.
Smith Whitney, the head of the Airline Catering division. complained that his division is underfunded on capital projects . The budgeted capital expenditure had been much less than 4 % of the division's budgeted sales in the past three years He argued that his division is the company's best-performing division, and it needs more funds to maintain its market share m the industry Whitney wants to reduce the capital expenditure budget for Food-To-Go and reallocate those funds to his division.
Susan Wiley, the bead of Food-To-Go, does not agree that the Airline Catering division is the best-performing division in the company Wiley argues that her division had the highest ROI in 20X7. and it deserves more capital funding FDL's required rate of return is 12%. The selected financial data for the Airline Catering division and Food-To-Go division in 20X7 are as follows (in $ millions).
5. A company incurred the following selected costs In its manufacturing operations during the month.
A) $22,000
B) $20,000
C) $21,000
D) $23,000
질문과 대답:
| 질문 # 1 정답: C | 질문 # 2 정답: B | 질문 # 3 정답: B | 질문 # 4 정답: 회원만 볼 수 있음 | 질문 # 5 정답: A |
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