CMA Part 1 essay questions

《CMA Part 1 essay questions》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、WileyCMALearningSystem®ExamReview2013Part1:FinancialPlanning,PerformanceandControl®1ffirs.inddiii06/10/1212:25AMCopyright©2013byInstituteofManagementAccountants.Allrightsreserved.Thesematerialsarecopyrightedandmaynotbereproducedinanyformorusedinanywaytocreatederivativeworks.Anyre

2、production,reuse,ordistributionofCMALearningSystem®materialswithoutpriorwrittenpermissionfromtheInstituteofManagementAccountants(IMA)isillegalandamaterialviolationoftheIMAStatementofEthicalProfessionalPractice.AnyCertifiedManagementAccountant(CMA)orCMAcandidatewhoreproduces,reuse

3、s,ordistributesCMALearningSystem®materialsorcontentinanyformwithoutpriorauthorizationfromIMAissubjecttolegalactionandwillbereportedtotheInstituteofCertifiedManagementAccountants(ICMA)andimmediatelyexpelledfromtheIMAandCMAprogram.ItisyourresponsibilitytoensurethatanyCMAexamreviewm

4、aterialsthatyouareusinghavebeenprovidedtoyouthroughauthorizedchannelsorpersonnel.Ifyouareindoubtabouttheauthenticityofyourmaterialsorquestionthemeansbywhichtheyhavebeenprovidedtoyou,contactIMAcustomerserviceat(800)638-4427intheU.S.or+1(201)573-9000.Thismaterialisdesignedforlearni

5、ngpurposesandisdistributedwiththeunderstandingthatthepublisherandauthorsarenotofferinglegalorprofessionalservices.m.2ffirs.inddiv06/10/1212:25AMPracticeEssayQuestionsandAnswersThenextessayquestions,andtheanswersthatappearattheend,wereadaptedfromtheRevisedCMAExam,QuestionsandAnswe

6、rs:Part4(2005and2008)bookssuppliedbytheInstituteofCertifiedManagementAccountantsandareusedwiththeirpermission.Thefocusofthequestionswillbeonthetesttaker’sabilitytoapplyconceptspresentedinthepartbeingtestedtoabusinessscenario.Theanswerssuppliedaremeanttoserveassamplesofanswersthat

7、address80%ormoreofthepointslistedonthequestiongradingguide.Therearegenerallymorepointsonthegradingguidethanpointsthatcanbeawarded(i.e.,theremaybe110possiblepointsbutonly100thatcanbeawardedintotal),soanswersscor-ing80%mayvaryamongtesttakers.Thus,theanswerspresentedhererepresentone

8、possibleanswer,notadefinitivecorrectansw