finance and accounting exam number 2 | Exams Financial Accounting

1/10/23, 6:14 PM

CMA Parts 1 and 2 Exam Questions

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 E &XUUHQWUDWLR

 F 1HWSURƓW

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SHUIRUPDWDVNDVH[SHULHQFHZLWKWKDWWDVNLQFUHDVHV"

 D 5HJUHVVLRQDQDO\VLV

 E /HDUQLQJFXUYHDQDO\VLV

 F 6HQVLWLYLW\DQDO\VLV

 G 1RUPDOSUREDELOLW\DQDO\VLV

4. 7KHVDOHVPDQDJHURI6HULWR'ROO&RPSDQ\KDVVXJJHVWHGWKDWDQH[SDQGHGDGYHUWLVLQJFDPSDLJQFRVWLQJ

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6DOHVLQFUHDVH

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 F 

 G 

CMA Part 1 – Financial Reporting, Planning, Performance, and Control

Examination Sample Questions

CMA Part 1 – Financial Reporting, Planning, Performance, and Control Examination Sample Questions 1

finance and accounting exam number 2, Exams of Financial Accounting

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1. :KHQDƓ[HGDVVHWLVVROGIRUOHVVWKDQERRNYDOXHZKLFKRQHRIWKHIROORZLQJZLOOGHFUHDVH"

 D 7RWDOFXUUHQWDVVHWV

 E &XUUHQWUDWLR

 F 1HWSURƓW

 G 1HWZRUNLQJFDSLWDO

3. :KLFKRQHRIWKHIROORZLQJWHFKQLTXHVZRXOGPRVWOLNHO\EHXVHGWRDQDO]HUHGXFWLRQVLQWKHWLPHUHTXLUHGWR

SHUIRUPDWDVNDVH[SHULHQFHZLWKWKDWWDVNLQFUHDVHV"

 D 5HJUHVVLRQDQDO\VLV

 E /HDUQLQJFXUYHDQDO\VLV

 F 6HQVLWLYLW\DQDO\VLV

 G 1RUPDOSUREDELOLW\DQDO\VLV

4. 7KHVDOHVPDQDJHURI6HULWR'ROO&RPSDQ\KDVVXJJHVWHGWKDWDQH[SDQGHGDGYHUWLVLQJFDPSDLJQFRVWLQJ

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6DOHVLQFUHDVH

   XQLWV  3UREDELOLW\

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  ,QFUHDVHLQDFFRXQWVUHFHLYDEOH  

  ,QFUHDVHLQGHIHUUHGLQFRPHWD[OLDELOLW\ 

CMA Part 1 – Financial Reporting, Planning, Performance, and Control

Examination Sample Questions

5. 0LQJ&RPSDQ\KDVEXGJHWHGVDOHVDWXQLWVIRUWKHQH[WƓVFDO\HDUDQGGHVLUHVWRKDYHJRRGXQLWVRQ

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SODQWRSURGXFHLQWKHQH[WƓVFDO\HDU"

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 G 

6. 5DQGDOO&RPSDQ\XVHVVWDQGDUGFRVWLQJDQGŴH[LEOHEXGJHWLQJDQGLVHYDOXDWLQJLWVGLUHFWODERU7KHWRWDOEXGJHW

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 G 

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D LQFUHDVHWKHDFLGWHVWUDWLR

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 G UHGXFHWKHFXUUHQWUDWLR

2. 7KHLQWHUHVWH[SHQVHIRUDFRPSDQ\LVHTXDOWRLWVHDUQLQJVEHIRUHLQWHUHVWDQGWD[HV(%,77KHFRPSDQ\VWD[

UDWHLV7KHFRPSDQ\VWLPHVLQWHUHVWHDUQHGUDWLRLVHTXDOWR

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