IMA CMA-Strategic-Financial-Management 考試概覽:

認證廠商:	美國管理會計師協會（IMA）
考試名稱:	國際註冊管理會計師（CMA）第二部分：策略性財務管理
考試代碼:	CMA-Strategic-Financial-Management
證照有效期限:	符合認證維持要求後，無固定有效期限
實際考試題數:	102題（100道選擇題 + 2道問答題）
考試時間:	240 分鐘
相關認證:	Certified Management Accountant (CMA)
考試費用:	495美元（專業會員）/ 445美元（學術會員）/ 370美元（學生會員）
考試形式:	2道問答題, 電腦化測驗, 100道選擇題
及格分數:	360/500
支援語言:	簡體中文, 英文
範例考題:	IMA CMA-Strategic-Financial-Management 範例考題
考試方式:	於Prometric考試中心舉行電腦化測驗，在官方考試期間亦提供經核准的遠端監考應考方式。
必備條件:	考生須通過CMA兩科考試，並符合IMA規定之學歷及專業工作經驗要求，方可取得CMA資格。報考第二部分考試無需先通過其他預備考試。
官方大綱網址:	https://www.imanet.org/ima-certifications/cma-certification

IMA CMA-Strategic-Financial-Management 考試大綱主題:

章節	權重	目標
商業決策分析	25%	- 邊際分析 - 定價方法 - 成本-數量-利潤分析
資本投資決策	10%	- 內部報酬率法（IRR） - 資本預算流程 - 回收期分析 - 增量現金流量分析 - 折現率 - 淨現值法（NPV） - 敏感度分析
財務報表分析	20%	- 比較性財務報表分析 - 財務比率 - 財務報表分析之特殊議題 - 獲利能力分析
企業財務	20%	- 營運資金管理 - 長期財務管理 - 企業重組 - 財務風險與報酬 - 國際財務 - 資金籌措
企業風險管理	10%	- 企業風險之管控 - 風險緩解策略 - 風險辨識與評估 - 風險類型
專業道德	15%	- 組織道德規範 - IMA專業道德聲明 - 管理會計師之道德考量

最新的 CMA Certification CMA-Strategic-Financial-Management 免費考試真題：

問題 #1

Studler's Restaurant is considering a contract to supply the weal senior citizen center with 10,000 meals.
Regular sales at regular prices would be unaffected. The food cost for each meal s S3 Additional costs incurred as a result of the contract would De variable overhead of S 50 and variable selling general and administrative costs of S SO per meal sold. The selling price per meal would be $5, A total of $20,000 in fixed costs would be allocated at $2 per meal. The fixed costs are part of an overall total of $500,000 in annual fixed costs incurred regardless of the contract. What will be the effect on pretax income if Studiers takes the special order?

A. $10, 000 increase
B. $20.000 decrease
C. $10.000 decrease
D. $20, 000 increase

問題 #2

A company can by identical raw materials from four suppliers. Each supplier offers a different term of sale.
Which one of the following terms of sale has the highest effective annual interest rate if the company does not take the cash discount?

A. 1/30 net 45
B. 1/10, net 45
C. 1/10, net 90
D. 1/30, net 90

問題 #3

Each of the following describes a limitation of financial statement analysis except

A. it Is difficult to compare one company with another even within the same industry due to differences in accounting principles used.
B. financial statement analysis can use more than one measure to examine the interrelationships among data
C. financial statements may include significant estimated items which may distort results
D. financial statement analysis is based on historical costs rattier man current costs which can lead to distortions in measurement

問題 #4

Sigma industries is considering purchasing Lambda Products in a cash transaction Sigma financial analysts Dave conducted an extensive amount of negotiation and due diligence and nave summarized the following financial information for management.
* Assets having a 10-year remaining life can be acquired for $22 million
* Assets are to De depreciated over their remaining life on a straight-line basis for Doth book and tax purposes
* Current liabilities of Lambda amounting to S3 million must be assumed by Sigma
* Lambda operations are expected to produce annual pre-tax cash Don of S7 million for the remaining 10 years of operation
* A16% return on investment is required by Sigma for acquisitions of this type
* Sigma's marginal Income tax rate is 35%
What is the net present value to Sigma of the Lambda acquisition rounded to the nearest thousand?

A. $712,000
B. $3,712,000
C. $6, 921,000)

問題 #5

A company is considering a capital project that includes the purchase of a new machine costing $100,000. The machines estimated useful life is five years with no salvage value. The annual operating cash inflows from the project are shown below.
Given an effective income tax rate of 20% and using straight-line depreciation, what would be the projects net cash flow in Year 3?

A. $36,000
B. $32,000
C. $20,000
D. $16,000

問題與答案：

問題 #1
答案： A

問題 #2
答案： A

問題 #3
答案： B

問題 #4
答案： A

問題 #5
答案： A