IMA CMA-Strategic-Financial-Management Valid Q&A - in .pdf

  • CMA-Strategic-Financial-Management pdf
  • Exam Code: CMA-Strategic-Financial-Management
  • Exam Name: CMA Part 2: Strategic Financial Management Exam
  • Updated: Aug 11, 2026
  • Q & A: 125 Questions and Answers
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  • Exam Name: CMA Part 2: Strategic Financial Management Exam
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  • Updated: Aug 11, 2026
  • Q & A: 125 Questions and Answers
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IMA CMA-Strategic-Financial-Management Valid Q&A - Testing Engine

  • CMA-Strategic-Financial-Management Testing Engine
  • Exam Code: CMA-Strategic-Financial-Management
  • Exam Name: CMA Part 2: Strategic Financial Management Exam
  • Updated: Aug 11, 2026
  • Q & A: 125 Questions and Answers
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IMA CMA-Strategic-Financial-Management Exam Syllabus Topics:

SectionWeightObjectives
Financial Statement Analysis20%- Profitability Analysis
- Financial Ratios
- Special Issues in Financial Statement Analysis
- Comparative Financial Statement Analysis
Professional Ethics15%- IMA Statement of Ethical Professional Practice
- Ethical Considerations for Management Accountants
- Organizational Ethics
Enterprise Risk Management10%- Types of Risk
- Managing Enterprise Risk
- Risk Identification and Assessment
- Risk Mitigation Strategies
Capital Investment Decisions10%- Internal Rate of Return (IRR)
- Discount Rates
- Net Present Value (NPV)
- Sensitivity Analysis
- Capital Budgeting Process
- Incremental Cash Flow Analysis
- Payback Analysis
Corporate Finance20%- Corporate Restructuring
- Working Capital Management
- Long-Term Financial Management
- Financial Risk and Return
- International Finance
- Raising Capital
Business Decision Analysis25%- Pricing Methodologies
- Cost-Volume-Profit Analysis
- Marginal Analysis

IMA CMA Part 2: Strategic Financial Management Sample Questions:

1. Which one of the following moral philosophies states that the morality of an action is inherent and not based on the consequences of the action?

A) Relativism
B) Teleology
C) Deontology
D) Utilitarianism


2. Employee performance review and development systems must be fully aligned with the requirements for ethical conduct Ethical expectations should be included in

A) compliances, job descriptions and objectives
B) job descriptions only
C) competencies and job descriptions only
D) competencies, only


3. Below is the income statement and balance sheet for a retail corporation.

What is the corporation's debt to total capital in year 2?

A) 6%
B) 41%
C) 71%
D) 19%


4. A market in which no organized physical exchange exists is referred as a(n)

A) efficient market
B) primary market
C) over-the-counter market
D) secondary market


5. Determine whether me €300 fee is a facilitating payment
Essay
Online Learning Inc. lOLI) is a privately-held company based in the IUC that specializes in providing online courses in English as a Second Language (ESL). OLI is trying to set up a new sales office in a foreign country.
It needs a business license to operate in that country. The license normally lakes six months to obtain. An official of that country said that he could expedite the process for a fee of €300.
OLI estimates the new sales office can bring €300,000 incremental profit annually OLI has just launched a new online 40-houi course to help adult ESL learners master basic business English. The price of the new course is €500 per student, the variable cost is €300 per student, and the total fixed cost of the new course is
€300.000 per year OLI spent €200.000 to develop the new course before launching it. There are many online course providers in the marketplace, and each has its own feature However, OLI's highly qualified staff and good reputation have enabled it to charge a premium price compared to its major competitors. Recent market research indicates that if OLI raises the price of its new business English course by 10V the student enrollment would decrease by 5V A regional airlines company in Asia has approached OLI and offered to enroll 1.000 of its employees in the new course if OLI would agree to a special price of €350 per employee If OLI accepts this offer, an additional €10,000 onetime cost would be required to temporally expand its capacity to accommodate the new students.


Solutions:

Question # 1
Answer: C
Question # 2
Answer: B
Question # 3
Answer: D
Question # 4
Answer: C
Question # 5
Answer: Only visible for members

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