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CMA Exam Questions & Answers

Exam Code: CMA

Exam Name: Certified Management Accountant

Updated: Apr 16, 2024

Q&As: 1336

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Practice These Free Questions and Answers to Pass the IMANET Certifications Exam

Questions 1

The manufacturing concept that relates demand forecasts to specific dates for completion is A. Master production schedule

B. Materials requirements planning

C. Manufacturing resource planning

D. Bill of materials

Show Answer
Questions 2

The degree of operating leverage for Carlisle Company is

A. 24

B. 178

C. 1.35

D. 1.2

Show Answer
Questions 3

Newman Products has received proposals from several banks to establish a lockbox system to speed up receipts. Newman receives an average of 700 checks per day averaging $1 .800 each, and its cost of short-term funds is 7% per year. Assuming that all proposals will produce equivalent processing results and using a 360-dayyear, which one of the following proposals is optimal for Newman?

A. A $0.50 fee per check.

B. Flatfeet of $125,000 per year.

C. A fee of 0.03% of the amount collected.

D. A compensating balance of $1,750,000.

Show Answer
Questions 4

The data available for the current year are given below

Based upon the information presented above, the contribution margin for the company was?

A. $400,000

B. $470,000

C. $530,000

D. $600,000

Show Answer
Questions 5

Which of the following statements is most likely correct for a project costing $50,000 and returning $14,000 per year for 5 years?

A. NPV = $36,274.

B. NPV = $20,000.

C. IRR=14%.

D. IRR is greater than 10%.

Show Answer

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