最新なCIMA E3問題集（282題）、真実試験の問題を全部にカバー！

質問 1：
Which of the following statements would encourage an Organization to use Scenario Planning?
Select ALL that apply.
A. The Organization often experiences 'group-think', leading to a narrow view of the future.
B. Competitor's are increasingly using Scenario Planning as part of their strategy formulation process.
C. The Organization has not previously experienced any major surprises or expensive strategic mistakes.
D. The Organization has achieved all of its objectives and operates within a stable external environment.
E. Uncertainty in the industry is high, relative to management's ability to predict or adjust to change.
正解：A,B,E

質問 2：
DDD has just issued a profit forecast in connection with a proposed take-over of a business. The take-over is strongly opposed by the target company. DDD's Management Accountant played a large part in helping DDD's Finance Director prepare the profit forecast. However, the Management Accountant believes that the profit forecast is overly optimistic and is based on some false assumptions. As a result the Management Accountant thinks the profit forecast is misleading. Select THREE of the actions below which are consistent with CIMA's Code of Ethics.
A. The Management Accountant should follow established internal procedures.
B. The Management Accountant should resign from his job.
C. The Management Accountant should maintain a discreet silence.
D. The Management Accountant should anonymously inform the media of his concerns.
E. The Management Accountant should obtain advice from his professional body/bodies.
F. The Management Accountant should publicly accuse the Finance Director of issuing a misleading profit forecast.
正解：A,B,E

質問 3：
You have applied for a job with a large accountancy practice and have been requested to attend for an interview. You have also been informed that you will be required to give a ten minute presentation on Corporate Political Activity (CPA).
Which are valid statements with respect to Corporate Political Activity?
Select ALL that apply.
A. When established laws and regulations affect a firm's competitive environment, the company will not be able to use CPA to try to influence political decision-making.
B. The CIMA Code of Ethics does not consider it appropriate for a company to offer bribes to politicians to secure publicly-funded business.
C. It is acceptable for a company to make an election contribution for a particular candidate and then to try to influence subsequent parliamentary voting.
D. CPA can be considered to be part of a company's strategy to generate and sustain profits.
E. Companies can establish Coalitions to respond to specific political issues, but these are always formed on a temporary basis.
正解：B,C,D

質問 4：
Your management team is considering using Porter's Value Chain to assist it in developing a new competitive strategy for the business.
Which THREE of the following statements would inform your management team about Porter's Value Chain?
A. It can help understanding of the linkages between business activities.
B. It can help assess competitive pressures in the market.
C. It can help identify the processes that add customer value.
D. It can help identify the processes that add costs.
E. It can easily import data from existing management accounts.
正解：A,C,D

質問 5：
F is an entrepreneur who runs a chain of health food shops in Country M. There are no other similar health food shops operating in Country M and the chain has rapidly grown over the last three years. F wishes to continue to grow his chain of shops but is aware that he lacks the funds to enable him to grow at the pace which the market is demanding. He is also concerned that continued rapid growth will result in him losing control over the strong brand reputation and identity that he has built up for the chain of shops.
Which of the following would be the most feasible strategy for F to adopt to continue to grow his business?
A. Acquisition
B. Franchising
C. Joint venture
D. Licensing
正解：B

質問 6：
Directors have a duty to shareholders and other stakeholders and are required to promote the success of the company.
Which THREE of the following are valid roles and responsibilities of directors? (Choose three.)
A. To be responsible for keeping all external stakeholders satisfied.
B. To have regard for the interests of the company's employees.
C. To consider the likely consequences of any decision in the long term.
D. To focus only on maximizing company profits.
E. To avoid conflicts of interest and of duties.
正解：B,C,E

質問 7：
RRR is a large insurance company specialising in home and property insurance. It uses a highly sophisticated information system which it uses to process its insurance claims efficiently and effectively. It also holds a vast database of customer information and records. RRR's staff are very highly trained and considered to be the leading specialists in the industry.
Which category of intellectual capital is NOT present in the description of RRR above?
A. Organizational capital
B. Customer capital
C. Innovation capital
D. Human capiltal
正解：C

質問 8：
Which of the following is NOT a key attribute of a successful stretch target?
A. Encourages ethically responsible behaviour to achieve the stretch target.
B. Set at a level which motivates staff to perform at their highest level.
C. Staff must understand the reason for the stretch target set.
D. Set at a level which is easily achievable.
正解：B