Free Practice IMANET CMA Exam Questions 2025

Stay ahead with 100% Free Certified Management Accountant CMA Dumps Practice Questions

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Total 1336 Questions | Updated On: Apr 22, 2025

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Question 1

Decisions are frequently classified as those made under certainly and those made under uncertainly. Certainly exists when

A : The probability of the event is less than 1.

B : There is absolutely no doubt that an event will occur.

C : There is more than one outcome for each possible action.

D : There is risk involved.

Answer: B

Question 2

Which of the five promotional tools of the marketing communications mix involves using e-mail1

voice mail, fax, mail, telemarketing, and home shopping by television?

A : Direct marketing.

B : Sales promotion

C : Public relations

D : Personal selling

Answer: A

Question 3

The difference between the sales price and total variable costs is

A : Gross operating profit.

B : Net profit.

C : The breakeven point.

D : The contribution margin.

Answer: D

Question 4

Gatsby, Inc. is going to begin factoring its accounts receivable and has collected information on the following four finance companies:

Which company will give Gatsby the highest proceeds from a $100,000 account due in 60 days?

Assume a 360-day year.

A : Company A.

B : Company B

C : Company C.

D : Company D.

Answer: A

Question 5

Rex Company is considering an investment in a new plant which will entail an immediate capital

expenditure of $4,000,000. The plant is to be depreciated on a straight-line basis over 10 years to

zero salvage value. Operating income (before depreciation and taxes) is expected to be $800,000 per

year over the 10-year life of the plant. The opportunity cost of capital is 14%. Assume that there are

no taxes.What is the NPV for the investment?

A : $172,800

B : $(1,913,600)

C : $520,000

D : $362,400

Answer: A

Page: 1 / 268

Total 1336 Questions | Updated On: Apr 22, 2025

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