高才财经培训-CMA Part3练习及答案(修订).pdf

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1、CMAExamPracticeQuestionsCMAPROGRAMRevisedCMAExamQuestions&AnswersPart3StrategicManagementPage1©2008InstituteofCertifiedManagementAccountantsCMAExamPracticeQuestionsPART3TABLEOFCONTENTSIntroductionpage3Samplequestionspage4-22Answerstosamplequestionspage23-38Contents

2、pecificationoutlinepage39-41IMA’sStatementofEthicalProfessionalPracticepage42-43Attachments:TimeValueofMoneyTablespage44-47InstituteofCertifiedManagementAccountants10ParagonDriveMontvale,NewJersey07645-1760(800)638-4427or(201)474-1606www.imanet.orgPage2©2008Institu

3、teofCertifiedManagementAccountantsCMAExamPracticeQuestionsIntroductionTheCertifiedManagementAccountant(CMA)isendorsedbytheInstituteofManagementAccountants(IMA).TheInstituteofCertifiedManagementAccountants(ICMA)ispublishingthisbookofsamplequestionswithanswerstohelpy

4、oupreparefortheCMAexamination.Thisbookisintendedtofamiliarizeyouwiththetypesofquestionsthatyouwillencounterontheexams.Thesequestionsareactual“retired”questionsfromthecomputer-basedCMAexam.Thispublicationshouldbeusedasasupplementtootherstudymaterials.Thebookincludes

5、55samplequestions,withaproportionalrepresentationfromeachofthesectionswithinthispartandatvariouscognitivelevels.Recordednexttoeachquestionnumberisatopicreferencetothecontentspecificationoutline,whichisalsoincludedinthispublication.Inaddition,wehaveenclosedtimevalue

6、ofmoneytablesthatareavailabletoyouonthecomputerwhenyoutaketheexam.Theanswerstothequestions,alongwithexplanationsandsupportingcalculations,areshownattheendofthequestionsection.Textbookreferencesandtherelevantlearningoutcomestatementsarealsoincludedwiththeanswer.TheI

7、CMApublishesabookofsamplequestionsforeachofthethreemultiple-choicepartsoftherevisedCMAprograms.Wealsopublish“ResourceGuideforRevisedCMAExam,”whichincludescomprehensivetextbookreferencesforalllineitemsonthecontentspecificationoutline,examstatistics,andexamtakingstra

8、tegies.Inaddition,thosecandidateswhopreviouslytookandfailedanexampartcanorderanAdvancedExamPerformancereport.ThisreportfollowstheExaminationConte