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Exam Code: CMA-Strategic-Financial-Management
Exam Name: CMA Part 2: Strategic Financial Management Exam
Vendor: IMA

60 Questions & Answers
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NEW QUESTION: 1
Cisco ASA Firepowerモジュールプリプロセッサを左側から右側の正しい定義にドラッグアンドドロップします。

Answer:
Explanation:

Explanation:
https://www.cisco.com/c/en/us/td/docs/security/firesight/541/firepower-module-user-guide/asafirepower- module-user-guide-v541/NAP-SCADA.html

NEW QUESTION: 2
When a company listed in the Russell 2000 index simply becomes too big to be included in that index, it then moves up to the Russell 1000 index and the Russell MidCap Index. This is called:
A. Rebalancing.
B. Reindexing.
C. Reconstitution.
Answer: C
Explanation:
Reconstitution is the process of changing the constituent securities in an index.

NEW QUESTION: 3
An entity issued a noninterest bearing note payable due in 1 year in exchange for land.
The fair value of the land is not reliably determinable. Which of the following statements is true concerning the accounting for the transaction?
A. Interest on the note should be imputed at the prime rate, and the land should be recorded at the discounted value of the note.
B. No interest should be recognized on the note, and the land should be recorded at the present value of the note
C. Interest on the note should be imputed at the prevailing rate for similar notes, and the land should be recorded at the present value of the note.
D. The land should be recorded at the future value of the note, and interest should be imputed at the prevailing rate on similar notes.
Answer: C
Explanation:
When a financial liability is initially recognized, the entity should measure it at its cost a is the fair value of the consideration received. The fair value ordinarily is determined by reference to the transaction price or other market prices. If these prices are not reliably determinable, the fair value is estimated by discounting the future cash payments at an imputed rate equal to the prevailing market rate for a similar instrument similar as to currency term, and type of rate) of an issuer with a similar credit rating.

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