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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:

Question 1

A company has developed a core competency in data mining. Which one of the following best describes this core competency?

A. Ability to derive valid information from large databases using statistical techniques
B. SQL mastery for structuring data as a oasis for applying data analytics
C. Expertise in extracting data from large volumes of unstructured text using query tools
D. Ability to develop recommendations for action based on the analysts of large data sets

Question 2

Stone Ltd manufactures socket wrenches .The company produced 400 000 wrenches and sold 350,000 this year. The following information pertains to the costs accumulated in Stone's inventory.

What is the difference between Stones operating income under absorption costing and variable costings

A. $16,750 higher using absorption costing.
B. $28,000 lower using variable costing
C. $19,750 lower using variable costing
D. $36.500 higher using absorption costing

Question 3

The amount of the loss on the impairment of an intangible asset equals the

A. expected future net cash flows
B. difference between the carrying amount and the fair value
C. carrying amount and the expected future cash flows
D. difference between the fair value and the expected future net cash flows

Question 4

A heating. ventilation, and air conditioning (HVAC) company estimates that n takes a new team of technicians
100 labor hours to install its first HVAC system and that there is an 80% learning rate What are the estimated total labor hours for a new team to complete its first four installations?

A. 340.
B. 320.
C. 295.
D. 256.

Question 5

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

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

Solutions: