Thoughtful aftersales services

Our CMA-Financial-Planning-Performance-and-Analytics exam quiz materials have met clients' approbation in all different aspects whether in quality of CMA-Financial-Planning-Performance-and-Analytics actual real materials or aftersales services. We invited a lot of enthusiastic and patient staff to solve your problems 24/7. To relieve you of any worries during your preparation, we promised you here that once you make your order on the website we will offer new updates of IMA CMA-Financial-Planning-Performance-and-Analytics test guide materials compiled by specialists for one year constantly. Besides, you can get full refund if you fail the test which is small probability event, or switch other useful versions of CMA-Financial-Planning-Performance-and-Analytics exam quiz materials as your wish freely. If you got any questions we will send the necessary response within the shortest possible time.

Professional specialists

Our CMA-Financial-Planning-Performance-and-Analytics exam quiz practice materials are best choices to solve your hunger for professional knowledge and pursue your success. They are first rank elites with progressive thoughts and experience about the exam over ten years long, with the help of IMA CMA-Financial-Planning-Performance-and-Analytics actual real materials you can totally be confident and trust us fully. Moreover, our experienced elites are exactly the people you can rely on and necessary backup to fulfill your dreams. After so many years hard research, they dedicated to the CMA-Financial-Planning-Performance-and-Analytics test guide materials with passion and desire, so their authority can be trusted and as long as you can spare sometime to practice you can make great progress in short time.

As we know, millions of candidates around the world are striving for their dreams who have been work assiduously, but the truth is what they need is not only their own great effort paying for exams, but most importantly, a high-quality CMA-Financial-Planning-Performance-and-Analytics actual real questions which can contribute greatly to make progress. However, few of them have known the importance of CMA-Financial-Planning-Performance-and-Analytics test guide materials, and some of them even fail the test unfortunately. So my friends, to help you get your desirable results and prevent you from the unsatisfied results, we are here to introduce our CMA-Financial-Planning-Performance-and-Analytics exam quiz materials for your reference. Please look through the features of them as follows.

DOWNLOAD DEMO

Responsible company

We always take customers' needs into account and our CMA-Financial-Planning-Performance-and-Analytics actual real materials can outlive the test of market over ten years and consequently we gain superior reputation for being responsible all the time. But we stand our ground of being a responsible and considerate company for these years without any hesitation, as well as the quality and accuracy of our CMA-Financial-Planning-Performance-and-Analytics test guide materials. And we are never being proud of our achievements. Join us and become one of our big families, our CMA-Financial-Planning-Performance-and-Analytics exam quiz materials will be your best secret weapon to deal with all difficulties you may encounter during your preparation.

Careful collection of important knowledge

Our CMA-Financial-Planning-Performance-and-Analytics actual real questions are comprehensive and excellent products full of brilliant thoughts of experts and professional knowledge. They were compiled based on real test questions. Rather than being collected by unprofessional laymen, each point is researched by careful organization. So if you buy our CMA-Financial-Planning-Performance-and-Analytics test guide materials, you will have the opportunities to contact with real question points of high quality and accuracy. And then all you need to do is spare some time practice CMA-Financial-Planning-Performance-and-Analytics exam quiz materials regularly, we make you promise that you will not regret for choosing our IMA CMA-Financial-Planning-Performance-and-Analytics actual real materials which were supported by professional experts and advisors dedicated to the quality of content for over ten years. You can totally believe our CMA-Financial-Planning-Performance-and-Analytics test guide materials when preparing for your tests.

IMA CMA Part 1: Financial Planning - Performance and Analytics Sample Questions:

1. The amount of the loss on the impairment of an intangible asset equals the

A) expected future net cash flows
B) difference between the fair value and the expected future net cash flows
C) carrying amount and the expected future cash flows
D) difference between the carrying amount and the fair value

2. A building materials retailer uses a LIFO method of valuing its inventory. The company has just introduced a new product. The following is the activity for the first month of this new product.
* Purchase of 3,000 units on the 2nd of the month at $5.00.
* Purchase of 6,000 units on the 12th of the month at $4.80.
* Purchase of 2,000 units on the 31st of the month at $5 60.
* Sales of the product were 4,000 units on the 20th of the month.
Using the periodic method, the ending value of the inventory would be

A) $35, 800.
B) $34,200.
C) $35,200.
D) $35,000.

3. identity and explain one benefit and one limitation of outsourcing most of me payroll-related work to an outside payroll service provider.
Essay
Zhiliang Foods Inc. (ZFI) is a privately-held food distributor ZFI has two production departments' the Meat Department is labor-intensive. while the Bakery Department is highly automated ZFI applies a single overhead allocation rate, using the number of pounds produced as an allocation base for the whole company The expected annual overhead costs of ZFI for 100 million pounds produced are as follows (¥ in millions).

ZFI has one payroll administrator in its Human Resources department, but most of the payroll related work is outsourced to a payroll service provider ZFI's payroll administrator is responsible for tracking the list of current employees and maintaining the most up-to-date employee information, including bank accounts for payroll direct deposits.
Each pay period, the payroll administrator emails the information for all current employees' hours worked to the payroll service provider. The service provider then processes the payroll, makes direct deposits to employees' bank accounts, mails payroll stubs to employees' homes and emails payroll reports to ZFI's payroll administrator. The payroll administrator then makes payroll journal entries to ZFI's accounting system based on the payroll reports received ZFI's accountant prepares a bank reconciliation each month to ensure ZFI s payroll payments on ZFI's bank statement match the amounts shown on the payroll reports from the service provider.
ZFl's management is evaluating the purchase of data encryption software and human resources management software next year. The human resource management software is expected to provide various human resources and payroll-related functions.
In addition, the human resource software can generate a report to indicate the monthly employee turnover rate and the average service length of employees who have resigned. The system can also generate a report to indicate the main reasons for resignations and identify current employees who are at risk of resigning. The system will recommend actions to help retain these employees, such as more training opportunities or a pay raise.

4. The following information pertains to Wang Corporation which uses standard costing for its materials.
The following information pertains to Wang Corporation which uses standard costing for its materials.

What is me amount of the unfavorable material-related variance that would appear on a report to the production foreman?

A) $5,000
B) $5,600
C) $4,000
D) $6,000

5. A manufacturing company is considering implementing activity-based costing. Which one of the following statements is a valid consideration when making this change?

A) An activity-based costing system is more costly to maintain than a traditional costing system
B) Activity-based costing systems may not replace traditional costing systems used for prepar.ng external financial statements.
C) In an activity-based costing system, all costs including idle capacity costs, are allocated to products, customers and other costing objects
D) Companies that make diverse products are least likely to benefit from activity based costing

Solutions: