CIMA Operational Level Certificate in Management Accounting Practice Test
CIMA Operational Level Certificate in Management Accounting के लिए अपना आत्मविश्वास बढ़ाएँ। अवधारणाओं का अभ्यास करें, उत्तरों को समझें और हर सवाल के साथ अपना ज्ञान मज़बूत करें।
एक नमूना सवाल आज़माएँपरीक्षा का परिचय और विवरण
CIMA ऑपरेशनल लेवल सर्टिफिकेट इन मैनेजमेंट अकाउंटिंग: CIMA ऑपरेशनल लेवल सर्टिफिकेशन जो मैनेजमेंट अकाउंटिंग, लागत परिवर्तन, वित्तीय प्रदर्शन, और उद्यम जोखिम प्रबंधन के मूलभूत सिद्धांतों को कवर करता है।
नमूना प्रश्न
अभ्यास कैसे काम करता है, यह जानने के लिए एक उत्तर चुनें और व्याख्या देखें।
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?