Accountant CIMA-SCS考試題庫 -新版CIMA-SCS考古題

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Accountant CIMA-SCS Exam Syllabus Topics:

SectionWeightObjectives
Topic 1: Recommend Financing Strategies15–25%- Evaluate funding requirements and sources
- Evaluate mergers, acquisitions and divestment decisions
- Recommend dividend, investment and financing policies
- Assess capital structure and cost of capital
Topic 2: Recommend and Maintain Sound Control Environment15–25%- Evaluate governance structures and ethical frameworks
- Design and assess internal control systems
- Ensure compliance with laws, regulations and standards
- Recommend assurance and reporting processes
Topic 3: Evaluate and Mitigate Risk15–25%- Design and evaluate risk management frameworks and controls
- Assess risk likelihood and impact
- Recommend risk mitigation and response strategies
- Identify and categorise strategic, operational, financial and compliance risks
Topic 4: Evaluate Business Ecosystem and Environment15–25%- Assess industry structure and competitive forces
- Assess impact of digital transformation and innovation
- Analyse macro-environmental factors (political, economic, social, technological, legal, environmental)
- Evaluate stakeholder interests and influence
Topic 5: Develop Business Strategy15–25%- Formulate strategic options and select appropriate strategies
- Plan strategy implementation and governance
- Analyse organisational mission, vision and objectives
- Evaluate internal and external environments

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最新的 Accountant Certification CIMA-SCS 免費考試真題 (Q130-Q135):

問題 #130
*shareholders are offered bonus shares as an alternative to a cash dividend
*share price and EPS are likely to fall due to the increase in shares in issue, however the value of the shareholder's shares and future earnings are unchanged

答案:C


問題 #131
- How should funds be raised?
- What is cost of finance?
- Impact on gearing?
- Equity or debt financing?
- Look at LT vs. ST

答案:C


問題 #132
- Differentiator- persuading customers that the product is superior to that offered by competitors
- Cost Leader - lowest cost provider compared to competitors
-Focus- aimed at a segment of the market

答案:B


問題 #133
1 TSP

答案:A


問題 #134
*Stable dividend policy- paying a constant or constantly growing dividend each year.
*Constant payout ratio- paying out a constant proportion of equity earnings
*Zero dividend policy- all surplus earnings are invested back into the business
*residual dividend policy- a dividend is paid only if there are no further positive NPV projects available
*Ratchet Patterns- paying out a stable but rising dividend each year eg, dividends lag behind earnings

答案:A


問題 #135
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