CMA-Strategic-Financial-Management 試験問題を無料オンラインアクセス

A company manufactures two products Product X and Product Y, during a joint process Product Y canoe processed further to create Product Z Relevant data are shown below.

• A.Product Y should be processed further because me selling once of Product Z Is higher than Product Y
• B.Product y should not be processed further because an additional S35 000 loss can be achieved by processing further
• C.Product Y should be processed further because an additional $45,000 prof* can be achieved by processing further
• D.Product Y should he processed further because an additional S5.000 profit can be achieved by processing further

Radal inc. currently has three product lines: stationery computer supplies, and printer cartridges Based on the following information, the company is considering whether to drop the printer cartridge line.

• A.drop the printer cartridge product line as this will result in a $3 000 increase m net income
• B.continue the printer cartridge product line to avoid an additional $3.000 decrease in net income
• C.drop the printer cartridge product line as this will result in a $6,000 increase m net income
• D.continue the printer cartridge product line to avoid an additional $6.000 decrease in net income

A management accountant overheard the company's procurement manager discussing a kickback payment for one of the company s recent projects. The procurement manager promised to pay a share to the other person II the arrangement was kept confidential According to the IMA Statement of Ethical Professional Practice which one of the following is the most appropriate action for the management accountant to take?

• A.Report the information directly to a nigh-level company executive since it is a serious matter
• B.Discuss the incident with his or her own attorney and consider disassociating from the company
• C.Take no action since the incident is not related to the accounting department
• D.Call the company's ethics helpline and report the matter anonymously

FreeRide inc is considering replacing its existing shuttle bus win a new one. The new bus can offer considerable savings in operating costs Information about the existing bus and the new bus is shown below.

• A.original cost of the new bus.
• B.accumulated depreciation of the existing bus
• C.current salvage value of the existing bus
• D.annual operating cost of the new bus

Willcox Company plans to sell 100 000 units of Us only product for $300 per unit to its existing customers It has received a new customer request for 10,000 units at a selling price of $2S0 per unit Willcox's cost structure is shown below.

Capacity exists lo produce an additional 10 000 units and accepting the order would have no long-term implications If the order is accepted however a specialized piece of equipment costing S25 000 would need to I purchased If Wilcox accepts the special order its income would increase by

• A.$1400, 000.00
• B.$75,000.00
• C.$375,000.00
• D.$1,375,000.00