Free CIMA CIMAPRA19-E03-1-ENG Exam Questions

DDD has just issued a profit forecast in connection with a proposed take-over of a business. The take-over is strongly opposed by the target company. DDD's Management Accountant played a large part in helping DDD's Finance Director prepare the profit forecast. However, the Management Accountant believes that the profit forecast is overly optimistic and is based on some false assumptions. As a result the Management Accountant thinks the profit forecast is misleading. Select THREE of the actions below which are consistent with CIMA's Code of Ethics.

BBB is a manufacturer that has been criticized in the financial press because it does not have a policy for sustainability.
Which THREE of the following elements would be crucial to BBB successfully embedding sustainability into its activities? (Choose three.)

PPP is a state owned national railway operator. It has many divisions, each focusing on specific areas of the country.
PPP's mission statement is 'to provide a safe, punctual and reliable public transport service at lowest cost to its passengers and the government'.
Which THREE of the following divisional performance measures should PPP adopt?

Which of the following ofPorter's Five Forceswould affect the power of suppliers?

Y designs and manufactures smartwatches. In order to stay ahead of the market, Y sometimes releases new smartwatches when they are only 90% ready, to a limited number of customers. At this point, Y obtains useful feedback about the smartwatch which it uses to develop later versions of the model.
Which of the following behaviours is Y demonstrating?