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IMANET CMA Practice Exam Questions
Certified Management Accountant (CMA)
Total Questions : 1336
Update Date : August 15, 2026
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IMANET CMA Sample Question Answers
Question # 1The maximum benefit forgone by using a scarce resource for a given purpose and not for the nextbestalternative is called
A. Opportunity cost.
B. Sunk cost.
C. Incremental cash flow.
D. Net initial investment.
Question # 2
Book rate of return is an unsatisfactory guide to selecting capital projects becauseI. It uses accrual accounting numbers.II. It compares a single project against the average of capital projects.Ill. It uses cash flows to gauge the desirability of the project.
A. l only.
B. l & ll.
C. Ill only.
D. l, II,& III.
Question # 3
The capital budgeting process contains several stages. At which stage are financial and non financialfactors addressed?
A. Identification and definition.
B. Selection.
C. Search.
D. Information-acquisition.
Question # 4
Which of the following is not a category of relevant cash flows?
A. Annual net cash flows.
B. Project termination cash flows.
C. Incremental cash flows.
D. Net initial investment.
Question # 5
What is a challenge that the long-term aspect of capital budgeting presents to the managementaccountant?
A. Activity can be tracked for a single accounting period.
B. Capital projects affect multiple accounting periods.
C. The filexibility of the capital budgeting decision.
D. Freedom of the organization’s financial planning.
Question # 6
A depreciation tax shield is
A. An after-tax cash outflow.
B. A reduction in income taxes.
C. The cash provided by recording depreciation.
D. The expense caused by depreciation.
Question # 7
Which one of the following statements concerning cash flow determination for capital budgetingpurposes is not correct?
A. Tax depreciation must be considered because it affects cash payments for taxes.
B. Book depreciation is relevant because it affects net income.
C. Sunk costs are not incremental flows and should not be included.
D. Networking capital changes should be included in cash flow forecasts.
Question # 8
The term that refers to costs incurred in the past that are not relevant to a future decision is
A. Discretionary cost.
B. Pull absorption cost.
C. Under allocated indirect cost.
D. Sunk cost.
Question # 9
In equipment-replacement decisions1 which one of the following does not affect the decisionmakingprocess?
A. Current disposal price of the old equipment.
B. Operating costs of the old equipment.
C. Original fair market value of the old equipment.
D. Cost of the new equipment.
Question # 10
Of the following decisions, capital budgeting techniques would least likely be used in evaluating the
A. Acquisition of new aircraft by a cargo company.
B. Design and implementation of a major advertising program.
C. Trade for a star quarterback by a football team.
D. Adoption of a new method of allocating nontraceable costs to product lines.
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