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IMA CMA-Financial-Planning-Performance-and-Analytics Exam Syllabus Topics:

IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:

1. The type of data anarytics mat seeks to identify the best action to take in oraer to achieve a desired result is

A) prescriptive analytics
B) directive analytics
C) predictive analytics
D) diagnostic analytics

2. A company's return on investment will increase it expenses decrease by $100 and

A) sales decrease by $100
B) net profit remains unchanged
C) net profit decreases by $100
D) total assets remain unchanged

3. Company A currently uses U.S GAAP while Company 8 is currently using IFRS. Both companies are individually in the process of internally developing trademarks that have been demonstrated to be technically and economically feasible Both companies have incurred development costs in the current year with respect to their internally developed trademarks. Which one of the following best describes how Company A and Company B should account for these development costs in their financial statements?

A) Both Company A and Company B should capitalize the development costs
B) Company A should capitalize the development costs while Company B should expense the development costs
C) Both Company A and Company B should expense the development costs
D) Company A should expense the development costs while Company B should capitalize the development costs

4. To prevent cyoeratiacks. a company recently implemented penetration testing wnich one of tne following statements best descnbes this test?

A) A series of attempts to flood the company's network with traffic
B) A staged break-in of the company s server room after business hours
C) An authorized attempt to break through the company's firev.au
D) An email testing employee compliance with phishing guidelines

5. The contribution margin data is shown below for several strategic business units (SBU).

which SBU has the lowest contribution margin ratio?

A) SBU C.
B) SBU D.
C) SBU A.
D) SBU B.

Solutions: