Free Access IMA.CMA-Financial-Planning-Performance-and-Analytics.v2023-01-23.q38 Practice Test (Page 8)

Question 31

Which one of the following statements best describes data governance?

A.The convergence of accounting data, finance data and information technology

B.A process of securing all company data points, both structured and unstructured

C.Performance of data-based audits on a continuous basis

D.The union of data quality, data management, data policies, and risk management

Question 32

A new restaurant chain has installed a new restaurant management system. However many employees have complained that the restaurant management system is not user-friendly and has caused many customer service issues. Which one of the following may help to improve system performance?

A.CVP analysts

B.Business process analysis

C.Sensitivity analysis

D.Exploratory data analysis

Question 33

Comprehensive income is best defined as

A.total revenues minus total expenses

B.net income excluding realized gams and losses

C.the change in net assets for the period including contributions from owners and distributions to owners

D.the change In net assets for the period excluding owner transactions

Question 34

A company carried out the following activities for the current period.

According to U.S GAAP, what amount of cash was provided by financing activities?

A.($25,000).

B.($45.000)

C.($40, 000).

D.($55.000).

Question 35

Huaxia Manufacturing's standard cost card for product GH1 includes the following:

During the month of June, Huaxia produced 12,300 units. The purchasing department purchased 30,400 yards of fabric for a total cost of $100,320. The production department used 25.300 yards of fabric in June. What is Huaxia's direct materials price variance for the month of June?

A.$6,080 favorable

B.$2,450 unfavorable

C.$11,770 unfavorable

D.$14,220 unfavorable

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Question 31

Question 32

Question 33

Question 34

Question 35

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