CMA考试New Part2 模拟练习题(八)

来源: 高顿网校 2014-04-04
  第36题
  Frame Industries has arranged a revolving line of credit for the upcoming year with a commercial bank. The arrangement is for $20 million, with interest payable monthly on the amount utilized at the bank’s prime rate and an annual commitment fee of one-half of 1 percent, computed and payable monthly on the unused portion of the line. Frame estimates that the prime rate for the upcoming year will be 8%, and expects the following average amount to be borrowed by quarter.How much will Frame pay to the bank next year in interest and fees?
  1、 $1,118,750
  2、 $1,131,250
  3、 $1,168,750
  4、 $1,200,000
  第37题
  Mandel Inc. has a zero-balance account with a commercial bank. The bank sweeps any excess cash into a commercial investment account earning interest at the rate of 4% per year, payable monthly. When Mandel has a cash deficit, a line of credit is used which has an interest rate of 8% per year, payable monthly based on the amount used. Mandel expects to have a $2 million cash balance on January 1 of next year. Net cash flows for the first half of the year, excluding the effects of interest received or paid, are forecasted (in millions of dollars) as follows.Assuming all cash-flows occur at the end of each month, approximately how much interest will Mandel incur for this period?
  1、 $53,000 net interest paid
  2、 $17,000 net interest paid
  3、 $195,000 net interest paid
  4、 $76,000 net interest paid
  第38题
  All of the following are reasons why a toy manufacturer would carry accounts receivable except
  1、 to attract new customers.
  2、 for potential profit from interest income.
  3、 to offset seasonal overhead expenses.
  4、 to compete with the credit terms that competitors offer.
  第39题
  Which of the following are determinants of exchange rates under a flexible exchange rate system? I. Balance of trade
  II. Changes in consumer tastes
  III. Income changes IV. Capital outflows
  V. Speculation by investors in foreign currencies
  1、 I, II, III, IV, and V
  2、 II, III, and V only
  3、 II, III, IV, and V only
  4、 I, II, and IV only
  第40题
  Which of the following is not an advantage of a flexible floating exchange rate system?
  1、 Floating exchange rates result in consistent exchange rates.
  2、 Proponents believe that floating exchange rates prevent extreme pressures that a fixed rate system would cause.
  3、 Floating exchange rates facilitate international adjustments to negative economic developments.
  4、 Floating exchange rates are believed to have prevented severe economic turmoil.
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CMA备考 热门问题解答
CMA考试科目有哪些?

cma考试cma考试科目分为P1《财务规划、绩效与分析》和P2《战略财务管理》两个部分。题型分为单科考试题型为100道单选题和2道情境题(每道情境题包含5-7个小问题),单选题占75%(375分),情境题占25%(125分)。cma考试单科分数500分,及格线为360分(占比72%),考试时长为4小时。

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cma考试分为中文考试和英文考试,对于同一科目的考试,在一个考试时间段只能进行一次,12个月内不得超过三次。例如,P1科目考试在1月/2月考试时间段只能参加一次。所有重考需要重新注册并支付相应的费用。

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cma中文考试一年三次,英文考试一年三次。cma中文考试每年有3个考试日期,分别为4月、7月和11月。CMA英文考试时间每年较为固定,CMA英文考试每年有3个考试窗口,每个考试窗口的时间为两个月,分别是:1月/2月,5月/6月,9月/10月。考生可以在各个窗口期内自由选择具体CMA考试时间。

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cma考试含金量还是比较高的。CMA与美国注册会计师(USCPA)、金融特许分析师(CFA)一起并称为美国财会领域的国际三大黄金认证。cma考试含金量还是比较高的。经济的快速发展,管理会计人才的缺口越来越大,很多国内企业包括国企也开始鼓励员工学习CMA,各大企业招聘财务人员、高层管理人员也明确要求持有CMA证书者优先录用,可见,CMA证书已经成为进入大型企业的“敲门砖”。

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