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英文CMA(P2) Gleim17 Part2 Test Prep(2)

发布时间:2015-11-05 14:29 -阅读数: -文章来源:这是默认来源
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Unit 8: CVP Analysis and Marginal Analysis(199) 1: Cost-Volume-Profit (CVP) Analysis Theory(18) Q1000-Q1017 2: CVP Analysis -- Basic Calculations(43) Q1018-Q1060 3: CVP Analysis -- Target Income Calculations(40) Q1061-Q1100 4: CVP Analysis......


Unit 8: CVP Analysis and Marginal Analysis(199)
1: Cost-Volume-Profit (CVP) Analysis – Theory(18) Q1000-Q1017
2: CVP Analysis -- Basic Calculations(43) Q1018-Q1060
3: CVP Analysis -- Target Income Calculations(40) Q1061-Q1100
4: CVP Analysis -- Multi-Product Calculations(33) Q1101-Q1133
5: Marginal Analysis(45) Q1134-Q1178
6: Short-Run Profit Maximization(20) Q1179-Q1198

Unit 9:Decision Analysis and Risk Management(197)
1: Decision Making -- Applying Marginal Analysis(29) Q1199-Q1227
2: Decision Making -- Special Orders(25) Q1228-Q1252
3: Decision Making -- Make or Buy(29) Q1253-Q1281
4: Decision Making -- Other Situations(29) Q1282-Q1310
5: Price Elasticity of Demand(20) Q1311-Q1330
6: Pricing – Theory(33) Q1331-Q1363
7: Pricing – Calculations(10) Q1364-Q1373
8: Risk Management(22) Q1374-Q1395
Unit 10: Investment Decisions(309)
1: The Capital Budgeting Process(73) Q1396-Q1468
2: Discounted Cash Flow Analysis(105) Q1469-Q1573
3: Payback and Discounted Payback(35) Q1574-Q1608
4: Ranking Investment Projects(49) Q1609-Q1657
5: Comprehensive Examples of Investment Decisions(29) Q1658-Q1686
6: Risk Analysis and Real Options in Capital Investment(18) Q1687-Q1704

Question: 1 At Key Enterprises, the controller is responsible for directing the budgeting process. In this role, the controller has significant influence with executive management as individual department budgets are modified and approved. For the current year, the controller was instrumental in the approval of a particular line manager’s budget without modification, even though significant reductions were made to the budgets submitted by other line managers. As a token of appreciation, the line manager in question has given the controller a gift certificate for a popular local restaurant. In considering whether or not to accept the certificate, the controller should refer to which section of IMA’s Statement of Ethical Professional Practice?
A. Competence.
B. Confidentiality.
C. Integrity.
D. Credibility.

Question: 2 In accordance with IMA’s Statement of Ethical Professional Practice, a member who fails to perform professional duties in accordance with relevant standards is acting contrary to which one of the following standards?
A. Competence.
B. Confidentiality.
C. Integrity.
D. Credibility.

Question: 3 According to IMA’s Statement of Ethical Professional Practice, a member has a responsibility to recognize professional limitations. Under which standard of ethical conduct would this responsibility be included?
A. Competence.
B. Confidentiality.
C. Integrity.
D. Credibility.




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