CIMA Operational Level Certificate in Management Accounting Practice Test
Gana confianza para CIMA Operational Level Certificate in Management Accounting. Practica los conceptos, comprende las respuestas y refuerza tus conocimientos pregunta a pregunta.
Probar una preguntaDescripción y detalles del examen
CIMA operational level certification covering management accounting, cost transformation, financial performance, and enterprise risk management fundamentals.
Preguntas de Muestra
Elige una respuesta y consulta la explicación para ver cómo funciona la práctica.
Pioneer Logistics prepares an indirect cash flow statement. Profit before working-capital changes is $248,000, depreciation is $35,000, receivables increased by $18,000 and payables increased by $9,000. What cash from operations is reported before tax and interest?
Quartz Components can buy a component for $21 per unit. Making it uses variable cost of $18 per unit, and $25,200 of fixed cost would be avoided if production stopped. Annual demand is 8,800 units. Which is the relevant cost effect of continuing to make?
Fenton Labs reports prevention costs of $19,500, appraisal costs of $10,900 and internal failure costs of $46,700. A quality-improvement proposal raises prevention spend by $6,000 and is expected to cut failures by $15,000. How should finance classify the proposal?
Rivergate Health has inventory days of 52, receivables days of 42 and payables days of 37. What is the operating cash cycle?
Delta Furnishings is reviewing a product that is profitable on paper but generates high returns, overtime and warranty complaints. The commercial team says the margin report proves the product should stay. What is finance's best contribution?