Free IMANET CMA-Financial-Planning-Performance-and-Analytics Exam Questions

Become IMANET Certified with updated CMA-Financial-Planning-Performance-and-Analytics exam questions and correct answers

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Total 115 Questions | Updated On: Dec 16, 2025

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Question 1

Which one of the following items is included in accumulated other comprehensive income?

A : ins and losses on the sale of equipment

B : fect of a change in accounting method

C : alized gains on available-for-sale securities

D : reign currency translation adjustments

Answer: D

Question 2

Which oneof the following best describes the difference between a normal costing system and an actual costing system?

A : rect labor cost is estimated using a predetermined rate under a normal costing system, while it is the actual value under an actual costing system.

B : rect material cost is estimated using a predetermined rate under a normal costing system while it is the actual value under an actual costing system

C : ctory overhead cost is estimated using a predetermined rate under a normal costing system,while it is me actual value under an actual costing system.

D : th direct labor cost and direct material cost are estimated using a predetermined rate under a normal costing system, while they are the actual value under an actual costing system

Answer: C

Question 3

Faxton and Rexford are competitor in the same industry Faxton utilizes an incentive program mat focuses

solely on net income Rexford uses customer service and employee development in addition to net income in

its incentive program. Over time. Faxton can be expected to

A : ve higher sales growth than Rexford due to management s strong focus

B : less likely to misstate earnings due to the importance of earnings to management

C : more profitable than Rexford initially Put lose this advantage

D : nsistently be more profitable than Rexford due to not funding training programs

Answer: B

Question 4

A company had 100.000 shares of common stock issued and outstanding at January 1. During the year, the

company took the following actions:

CMA-Financial-Planning-Performance-and-Analytics-page55-image8

A : $50.000

B : $75,000.

C : $100,000.

D : $150,000

Answer: C

Question 5

Which one of the following statements best defines datagovernance?

A : ocedures implemented by the board of directors to manage data.

B : framework used to oversee the availability, usability and integrity of data

C : company's framework for supervising and managing the IT function

D : corporate records retention policy setting out the contents of the system data records

Answer: C

Page: 1 / 23

Total 115 Questions | Updated On: Dec 16, 2025

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