IMA CMA Financial Planning Performance and Analytics CMA Part 1: Financial Planning – Performance and Analytics Exam Online Training
IMA CMA Financial Planning Performance and Analytics Online Training
The questions for CMA Financial Planning Performance and Analytics were last updated at Apr 20,2025.
- Exam Code: CMA Financial Planning Performance and Analytics
- Exam Name: CMA Part 1: Financial Planning - Performance and Analytics Exam
- Certification Provider: IMA
- Latest update: Apr 20,2025
The following information pertains to Wang Corporation which usesstandard costing for its materials.
The following information pertains to Wang Corporation which uses standard costing for its materials.
What is me amount of the unfavorable material-related variance that would appear on a report to the production foreman?
- A . $4,000
- B . $5,000
- C . $5,600
- D . $6,000
A corporation had foreign currency translation gains from converting the financial statements of its foreign operations into U.S dollars.
How will these gains be reported on the corporation’s financial statements?
- A . As a current asset on the balance sheet
- B . As a net increase in cash in the operating activities section of the statement of cash flows
- C . As part of net income on the income statement
- D . As part of comprehensive income on the income statement
Marsalis Products Inc. manufactures and sells batteries and cables for computers.
The latest information on the products and their costs is shown in the following table.
Note: 1 Fixedmanufacturing cost of S1.500,000 per year is allocated to products based on the number of machine hours required to produce the product at a rate of S3 per machine hour.
Based on the information above, what is the annual amount of earnings before interestand taxes (EBIT)?
- A . $1,460,000.
- B . $2,920,000.
- C . $2,960.000.
- D . $4,420,000.
A company had 100.000 shares of common stock issued and outstanding at January 1.
During the year, the company took the following actions:
- A . $50.000
- B . $75,000.
- C . $100,000.
- D . $150,000
when considering data visualization elements, the incorporation or color, shape, size, or animation can be used to address
- A . multiple variables
- B . complexity
- C . data distortion
- D . data myopia
A company has the following accounts included in its trial balance as of December 31
What amount of equity will be reported on me company’s balance sheet as of December 31?
- A . $626,500
- B . $657,500
- C . $92,500.
- D . $599,000.
All of the following are limitations of teaming curve analysis except that
- A . the learning rate tends to be affected by seasonality in sales
- B . the estimated learning rate might be unreliable because other factors could have caused the change
- C . the learning rate is assumed to be constant
- D . it is appropriate only for labor-intensive repetitive tasks
A company announced a stock dividend under which 1.000.000 shares will be issued to the holders of the 10.000.000 shares that are currently outstanding. The stock which has a par value of $1 per share, traded at $10 on the dividend declaration date.
How will shareholders’ equity be affected by this stock dividend?
- A . Retained earnings will decrease by $1.000.000
- B . Retained earnings will decrease by $9.000.000
- C . Paid-in capital will increase by $9,000.000
- D . Common stock will increase by $10.000.000
Harris Company sells two products with the following characteristics.
Harris Company’s total sales-mix variance for the year is
- A . $300,000 Unfavorable
- B . $350,000 unfavorable
- C . $375,000 Unfavorable
- D . $725,000 Favorable
Anatolian Textile Company produces blue-jean pants for a globally known blue-jean brand and its annual financial results are shown below.
Based on the table the sales-price variance for the company is
- A . 4,500 unfavorable
- B . 4,500 favorable
- C . 10,500 favorable
- D . 10,500 unfavorable