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Financial Certified Management Accountant CMA Dumps in PDF

Free Financial CMA Real Questions (page: 48)

CMA PDF — 1336 Questions

Details: Ranking Investment Projects 19

The profitability index approach to investment analysis

  1. Fails to consider the timing of project cash flows.
  2. Considers only the project's contribution to net income and does not consider cash flow effects.
  3. Always yields the same accept/reject decisions for independent projects as the net present value method.
  4. Always yields the same accept/reject decisions for mutually exclusive projects as the net present value method.

Answer(s): C

Explanation:

The profitability index is the ratio of the present value of future net cash inflows to the initial net cash investment. It is a variation of the net present value (NPV) method and facilitates the comparison of different-sized investments. Because it is based on the NPV method, the profitability index will yield the same decision as the NPV for independent projects. However, decisions may differ for mutually exclusive projects of different sizes.




Details: Ranking Investment Projects 19

If an investment project has a profitability index of 1.15,the

  1. Project's internal rate of return is 15%.
  2. Project's cost of capital is greater than its internal rate of return.
  3. Project's internal rate of return exceeds its net present value.
  4. Net present value of the project is positive.

Answer(s): D

Explanation:

The profitability index is the ratio of the present value of future net cash inflows to the initial net cash investment. It is a variation of the NPV method that facilitates comparison of different-sized investments. A profitability index greater than 1.0 indicates a profitable investment or one that has a positive net present value.




Details: Ranking Investment Projects 19

The technique used to evaluate all possible capital projects of different dollar amounts and then rank them according to their desirability is the

  1. Profitability index method.
  2. Net present value method.
  3. Payback method.
  4. Discounted cash flow method.

Answer(s): A

Explanation:

The profitability index is the ratio of the present value of future net cash inflows to the initial cash investment; that is, the figures are those used to calculate the net present value (NPV), but the numbers are divided rather than subtracted. This variation of the NPV method facilitates comparison of different-sized investments. It provides an optimal ranking in the absence of capital rationing.




Details: Ranking Investment Projects 19

The profitability index (present value index)

  1. Represents the ratio of the discounted net cash outflows to cash inflows.
  2. Is the relationship between the net discounted cash inflows less the discounted cash outflows divided by the discounted cash outflows.
  3. Is calculated by dividing the discounted profits by the cash outflows.
  4. Is the ratio of the discounted net cash inflows to discounted cash outflows.

Answer(s): D

Explanation:

The profitability index, also known as the excess present value index, is the ratio of the present value of future net cash inflows to the initial net cash investment (discounted cash outflows). This tool is a variation of the NPV method that facilitates comparison of different-sized investments.




Details: Ranking Investment Projects 19

The method that divides a project's annual after--tax net income by the average investment cost to measure the estimated performance of a capital investment is the

  1. Internal rate of return method.
  2. Accounting rate of return method.
  3. Payback method.
  4. Net present value (NPV) method.

Answer(s): B

Explanation:

The accounting rate of return uses undiscounted net income (not cash flows) to determine a rate of profitability. Annual after-tax net income is divided by the average carrying amount (or the initial value) of the investment in assets.



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onibokun10
4/13/2026 7:50:14 PM

Question 129:
Correct answer: CNAME

  • A CNAME record creates an alias for a domain, so newapplication.comptia.org will resolve to whatever IP address www.comptia.org resolves to. This ensures both names point to the same resource without duplicating the IP.
  • Why not the others:
- SOA defines authoritative information for a zone. - MX specifies mail exchange servers. - NS designates name servers for a zone.
  • Notes: The alias name (newapplication.comptia.org) should not have other records if you use a CNAME for it, and CNAMEs aren’t used for the zone apex (root) domain. This scenario uses a subdomain, so a CNAME is appropriate.

Swindon, United Kingdom
A
Anonymous User
4/13/2026 6:29:58 PM

Question 1:

  • Correct answer: C

  • Why this is best:
- Uses OS Login with IAM, so SSH access is granted via Google accounts rather than distributing per-user SSH keys. - Granting the compute.osAdminLogin role to a Google group gives admin access to all team members in a centralized, auditable way. - Access is auditable: Cloud Audit Logs show who accessed which VM, satisfying the security requirement to determine who accessed a given instance.
  • How it works:
- Enable OS Login on the project/instances (enable-oslogin metadata). - Add the team’s

Germany
A
Anonymous User
4/13/2026 1:00:51 PM

Question 2:

  • Answer: D. Azure Advisor

  • Why: To view security-related recommendations for resources in the Compute and Apps area (including App Service Web Apps and Functions), you use Azure Advisor. Advisor surfaces personalized best-practice recommendations across resources, including security, and shows which resources are affected and the severity.

  • Why not the others:
- Azure Log Analytics is for ad-hoc querying of telemetry, not for viewing security recommendations. - Azure Event Hubs is for streaming telemetry data, not for security recommendations.
  • Quick tip: In the portal, navigate to Azure Advisor and check the Security recommendations for App Services to see actionable items and affe

    Brazil
D
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4/11/2026 5:36:42 AM

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4/8/2026 6:37:56 AM

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Gaborone, Botswana
A
Anon
4/6/2026 5:22:54 PM

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Amsterdam, The Netherlands
L
LRK
3/22/2026 2:38:08 PM

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Paris, France
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3/6/2026 5:26:16 AM

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