Free Access CIMA.E1.v2022-04-05.q109 Practice Test (Page 6)

Who is responsible for the strategic leadership of the finance team?

A.Management Accountant

B.Financial Accountant

C.Chief Executive Officer

D.Chief Finance Officer

Place 'Management accountant' or 'Financial accounant' next to each of the following statements according to which applies.

Which of the following best describes the 'passive stage' of purchasing?

A.Purchasing is concentrated on price negotiation

B.Purchasing integrates latest practices and technology

C.Purchasing is independent of corporate strategy

D.Purchasing has no strategic direction

Which of the following effects on tax is a benefit of the implementation of Corporate Social Responsibility (CSR) strategies?

A.Reduction in income tax

B.Reduction in corporation tax

C.Reduction in environmental taxes

D.Reduction in value added tax

The Statement of Financial Position is NOT normally used to make decisions concerning which of the following?

A.Buildings

B.Reserves

C.Material purchases

D.Trade payables

Other Version: 471CIMA.E1.v2024-06-18.q109; 2093CIMA.E1.v2022-10-20.q122; 2386CIMA.E1.v2022-07-10.q116

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