IMA CMA Certification CMA-Strategic-Financial-Management

인기시험 덤프자료 문제관리에 관하여

응시자에게 있어서 시간이 정말 소중하다는것을 잘 알고 있기에 CMA-Strategic-Financial-Management시험자료를 자주 업데이트 하고, 오래 되고 더 이상 사용 하지 않는 문제들은 바로 삭제해버리며 새로운 최신 문제들을 CMA Part 2: Strategic Financial Management Exam덤프에 추가합니다. 이는 응시자가 확실하고도 빠르게 CMA-Strategic-Financial-Management 시험출제 경향을 마스터하고 CMA Part 2: Strategic Financial Management Exam시험을 패스할수 있도록 하는 또 하나의 보장입니다.

덤프 주문시 지불방법에 관하여

CMA-Strategic-Financial-Management덤프는 여러분이 자격증을 취득하는 길에서 없어서는 안되는 동반자로 되어드릴것을 약속해드립니다. CMA-Strategic-Financial-Management 덤프결제에 관하여 불안정하게 생각되신다면 Credit-card에 대해 알아보시면 믿음이 생길것입니다. 더욱 안전한 지불을 위해 CMA-Strategic-Financial-Management 덤프는Credit-card을 통해 지불을 완성하게 되어있습니다. Credit-card을 거쳐서 지불하시면 저희측에서 CMA-Strategic-Financial-Management 덤프를 보내드리지 않을시 Credit-card에 환불신청하실수 있습니다.

덤프 구매후 업데이트 서비스

CMA-Strategic-Financial-Management시험은 최근 제일 인기있는 인증시험입니다. IT업계에 종사하시는 분들은 자격증취득으로 자신의 가치를 업그레이드할수 있습니다. 저희는 수시로 CMA Part 2: Strategic Financial Management Exam CMA-Strategic-Financial-Management덤프 업데이트 가능성을 체크하여 CMA-Strategic-Financial-Management덤프를 항상 시중에서 가장 최신버전이 될수있도록 최선을 다하고 있습니다. CMA-Strategic-Financial-Management덤프 구매후 1년무료 업데이트 서비스를 해드리기에 구매후에도 덤프 유효성을 최대한 연장해드립니다. CMA-Strategic-Financial-Management 덤프를 공부하는 과정은 IT지식을 더 많이 배워가는 과정입니다.CMA-Strategic-Financial-Management시험대비뿐만아니라 많은 지식을 배워드릴수 있는 덤프를 저희 사이트에서 제공해드립니다.

인기있는 CMA-Strategic-Financial-Management인증시험에 대비하여 제작된 CMA-Strategic-Financial-Management덤프의 무료샘플을 원하신다면 덤프구매사이트의 PDF Version Demo 버튼을 클릭하고 메일주소를 입력하시면 바로 다운받아 CMA Part 2: Strategic Financial Management Exam덤프의 일부분 문제를 체험해 보실수 있습니다. IMA CMA Certification덤프는 PDF버전외에 온라인버전과 테스트엔진버전도 있는데 온라인버전은 휴대폰에서도 사용가능하고 테스트엔진버전은 PC에서 사용가능합니다.

최신 CMA Certification CMA-Strategic-Financial-Management 무료샘플문제:

1. A company plans to purchase equipment for $110 000. The equipment is expected to generate an annual cash flow o( $44 500 (of the next three years The company has a predetermined hurdle rate of 9% Using the internal rate of return (IRR). should the company purchase this equipment?

A) Yes, the IRR is less than the hurdle rate
B) Yes, the IRR is greater than the hurdle rate
C) No, the IRR is greater than the hurdle rate
D) No, the IRR is less than the hurdle rate

2. Identify and explain two risks that Guda may face after it acquires Blue Moon.
Essay
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.

3. A capital budgeting analysis involves an initial investment of $500. The expected cash inflow in Year 1 is
$300, and the expected cash inflow in Year 2 is $350. Which one of the following equations can get the correct internal rate of return (IRR) of this project?

A) $0 = $300/(1 + IRR) + $350/11 + IRR)2
B) -$500 = $300'(1 + IRR) + 5350/(1 + IRR)2
C) $500 = $300/(1 + IRR) + $350/(1 + IRR)2
D) $500 = $300/(1 + IRR) + $350/(1 + IRR)

4. A company had an operating cycle of 110 days, a cash cycle of 40 days, and an accounts receivable period of so days. The company s inventory period and accounts payable period are

A) inventory period = 50 days and accounts payable period = 70 days
B) inventory period = 10 days and accounts payable period = 50 days
C) inventory period = 50 days ana accounts payable period - 150 flays
D) inventory period = 70 flays and accounts payable period = 50 flays

5. The production process of a company s main product yields a by-product Production costs or $700,000 are incurred during this process and $300,000 m additional costs are incurred to finalize the main product. The by-product can be sold for $200 000 without further processing A manager proposed the conversion of the by-product into another product that would cost $100,000 and generate revenue of $250,000. When deciding on this proposal the company should

A) evaluate whether other nonfinancial factors outweigh the Si 50.000 in incremental income
B) select an approbate cost allocation method to allocate the $1 100 000 joint costs
C) treat the $100,000 conversion cost as the marginal cost 1o produce the new product
D) ignore the $200 000 sales revenue for the by-product because it Is irrelevant

질문과 대답: