贵州考生应该都知道，CMA考试题目的难度分为A、B、C三等，其中又属C级最难，需要考生投入更多的时间和精力去备考复习。今天，高顿网校小编为大家找到了一道CFA考试难度属于C级的试题，考生可以通过自我测试，得知自己的复习进展和成效，制定相应的学习计划。
 

　　This cognitive level is considered the “highest” or most challenging level, and includes items that require you to evaluate information.

　　Evaluation: Items in this category are those that require the ability to judge the value of material for a given purpose, based on definite criteria. These questions include those that ask you to appraise, conclude, support, compare, contrast, interpret, and summarize information.
 

　　A home services organization has been using the straight-line depreciation method for calculating the depreciation expenses of its equipment. Based on recently acquired information, the firm’s assistant controller has altered the estimated useful lives of the equipment. The corresponding changes in depreciation result in a change from a small profit for the year to a loss. The assistant controller is asked by the controller to reduce by half the total depreciation expense for the current year. Believing he is faced with an ethical conflict, the assistant controller reports the problem to the Board of Directors. In accordance with IMA’s Statement of Ethical Professional Practice which one of the following is the correct evaluation of the assistant controller’s action?

　　a. The assistant controller’s action was appropriate as an immediate step.

　　b. The assistant controller’s action would have been appropriate only if other alternatives had first been tried.

　　c. The assistant controller’s action was not appropriate under any circumstances.

　　d. Not enough information has been given to evaluate the assistant controller’s action.
 

　　The situation presented in this item requires you to evaluate the course of action that the assistant controller has taken. Option b is the correct option. While the assistant controller’s action is appropriate, the situation may be resolved by less drastic means first. You are asked to make a judgment on the appropriateness of the actions to the situation described, and answer the question on the basis of this information.
 

　　高顿网校小编特别提醒：

　　1、CMA考纲将于2015年1月1日开始又将进行改革，届时考试难度提升30%以上，建议广大考生尽快在2014年通过CMA考试。

　　2、中文CMA考试将于明年开始，纸笔答题改机考，CMA管理会计考试题型是100道选择题+2道简答题，纸笔答题只须整体分数合格即可，机考却要求前面100道选择题先要合格才有资格做后面的简答题，因此纸笔答题明显更容易过关!各位抓住2014年的末班车机会!加油!