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私たちのCMA-Financial-Planning-Performance-and-Analytics試験学習資料で試験準備は簡単ですが、使用中に問題が発生する可能性があります。CMA-Financial-Planning-Performance-and-Analytics pdf版問題集に関する問題がある場合は、私たちに電子メールを送って、私たちの助けを求めることができます。たあなたが新旧の顧客であっても、私たちはできるだけ早くお客様のお手伝いをさせて頂きます。候補者がCMA Part 1: Financial Planning - Performance and Analytics Exam試験に合格する手助けをしている私たちのコミットメントは、当業界において大きな名声を獲得しています。一週24時間のサービスは弊社の態度を示しています。私たちは候補者の利益を考慮し、我々のCMA-Financial-Planning-Performance-and-Analytics有用テスト参考書はあなたのCMA-Financial-Planning-Performance-and-Analytics試験合格に最良の方法であることを保証します。

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現代技術のおかげで、オンラインで学ぶことで人々はより広い範囲の知識（CMA-Financial-Planning-Performance-and-Analytics有効な練習問題集）を知られるように、人々は電子機器の利便性に慣れてきました。このため、私たちはあなたの記憶能力を効果的かつ適切に高めるという目標をどのように達成するかに焦点を当てます。したがって、CMA Certification　CMA-Financial-Planning-Performance-and-Analytics練習問題と答えが最も効果的です。あなたはこのCMA Part 1: Financial Planning - Performance and Analytics Exam有用な試験参考書でコア知識を覚えていて、練習中にCMA Part 1: Financial Planning - Performance and Analytics Exam試験の内容も熟知されます。これは時間を節約し、効率的です。

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IMA CMA Part 1: Financial Planning - Performance and Analytics 認定 CMA-Financial-Planning-Performance-and-Analytics 試験問題:

1. Identify one external factor that provides opportunity for the Food-To-Go division.
Essay
Food Depot Ltd (FDD is a privately-held company that provides catering services to airlines and operates several restaurant chains including fast food, casual dining, and fine dining restaurants FDL has been profitable m recent years and has a very strong cash position FDL's newest division. Food-To-Go. is an online meal ordering and delivery platform acquired by FDL two years ago.
In 20X7. sales for the entire company were SI billion, with 50% of the business coming from the Airline Catering division. FDL is the country's leading airline catering services provider and controls 60% of the market share. However, the outlook of the airline catering industry is gloomy. The compound annual growth rate of the industry for the past five years was only 0.5% as airline networks have increasingly dropped catering on short domestic flights.
The Food-To-Go division only contributed 5% of FDL's total sales in 20X7 and is far behind in competing for market share of the online meal ordering and deliver, industry. It is estimated that Food-To-Go's sales were only 20% of the industry leader's sales However, the outlook for the online meal ordering and delivery services industry is bright. The compound annual growth rate of the industry since it started three years ago was 50%. It is estimated the rapid growth of the industry will continue in the foreseeable future.
The costs of shared corporate services are allocated based on each division s revenue FDL usually caps its capital expenditure budget to 4% of budgeted sales revenue In a recent capital budget coordination meeting.
Smith Whitney, the head of the Airline Catering division. complained that his division is underfunded on capital projects . The budgeted capital expenditure had been much less than 4 % of the division's budgeted sales in the past three years He argued that his division is the company's best-performing division, and it needs more funds to maintain its market share m the industry Whitney wants to reduce the capital expenditure budget for Food-To-Go and reallocate those funds to his division.
Susan Wiley, the bead of Food-To-Go, does not agree that the Airline Catering division is the best-performing division in the company Wiley argues that her division had the highest ROI in 20X7. and it deserves more capital funding FDL's required rate of return is 12%. The selected financial data for the Airline Catering division and Food-To-Go division in 20X7 are as follows (in $ millions).

2. A company's controller is preparing to allocate service department costs. The controller would like to use a cost allocation method that would be most accurate. The method the controller would most likely use is the

A) reciprocal method
B) step-down method
C) dual allocation method
D) direct method

3. Redstone, inc's budget indicated that it expected to sell 30.000 units of Product A and 90.000 units of Product B Budgeted unit contribution margins were $4 for Product A and $22 for Product B Redstone's actual sales were 28.000 units of Product A and 72.000 units of Product B with actual unit contribution margins of $3 25 and S23 50. respectively. Redstone's sales-mix variance was

A) $54,000 unfavorable
B) $64,800 unfavorable
C) $78,000 unfavorable.
D) $60,750 unfavorable

4. Company A currently uses U.S GAAP while Company 8 is currently using IFRS. Both companies are individually in the process of internally developing trademarks that have been demonstrated to be technically and economically feasible Both companies have incurred development costs in the current year with respect to their internally developed trademarks. Which one of the following best describes how Company A and Company B should account for these development costs in their financial statements?

A) Both Company A and Company B should capitalize the development costs
B) Both Company A and Company B should expense the development costs
C) Company A should expense the development costs while Company B should capitalize the development costs
D) Company A should capitalize the development costs while Company B should expense the development costs

5. 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) $599,000.
C) $92,500.
D) $657,500

質問と回答：