[Sep 09, 2026] Latest Accountant Certification CIMA-SCS Actual Free Exam Questions
Accountant Certification CIMA-SCS Dumps Updated Practice Test and 175 unique questions
NEW QUESTION # 91
- Technological factors
- Environmental issues
- Social issues
- Employees, Management
- Materials
- A. Sources of reputational risk
- B. Porter's generic strategies
- C. Cyber security security measures
- D. Roles of the chief executive
Answer: A
NEW QUESTION # 92
- 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
- A. Strategic Options
- B. Porters Generic Strategies - how to gain competitive advantage
- C. Clientele effect
- D. AICPA reporting framework (cyber security objectives)
Answer: B
NEW QUESTION # 93
- Guard against improper use of data
- Need integrity to support completeness, accuracy and timeliness of processing
- Integrity needed to prepare reliable financial info
- A. Risks with organic growth
- B. Governance definition
- C. Aim of integrity of data
- D. Roles of the chief executive
Answer: C
NEW QUESTION # 94
Parsley
- A. Feathery leaves may be curly or flat
- B. Similar to parsley
- C. Feathery shape with strong aroma
- D. Both ends are flat
Answer: A
NEW QUESTION # 95
Beverages (Cold beverages)
- A. H
- B. C
- C. F
- D. J
Answer: B
NEW QUESTION # 96
Marjoram
- A. Tiny holes caused by food acid during prolonged storage
- B. Feathery leaves may be curly or flat
- C. Small rounded leaves with a flavor similar to Oregon
- D. Shape like pine needles
Answer: C
NEW QUESTION # 97
Uncooked Poultry
- A. Yellow
- B. Blue
- C. Red
- D. Green
Answer: A
NEW QUESTION # 98
Personal - causing damage or distress to individual eg telephone number, credit card details/bank details
Company - affecting share price rep eg customer lists, internal reporting
Legal - official s of legislation eg Classified info , GDPR
- A. Clientele Effect
- B. Signalling Effect
- C. Emotional Engagement
- D. Sensitive Information
Answer: D
NEW QUESTION # 99
1/4 TSP
- A. .38 - .62
- B. .13 - .37
- C. .88 - .99
- D. .63 - .87
Answer: B
NEW QUESTION # 100
*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
- A. Signalling effect
- B. Strategic Options
- C. Clientele effect
- D. Dividend Policies
Answer: D
NEW QUESTION # 101
Basil
- A. Pointed textured leaves
- B. Similar flavor to thyme
- C. Very small leaves
- D. Pointed and green leave
Answer: D
NEW QUESTION # 102
- Board committees already set up (audit, remuneration, nomination, risk. Daistruk have NEDs to set remuneration)
- Senior Independent Director NED (Hongyu)
- A. Benefits of robotics for Daistruk
- B. Strategic risks of Drone investment for Daistruk
- C. Strengths of Daistruk corporate governance
- D. Technological factors (reputational risk)
Answer: C
NEW QUESTION # 103
- Long term movements in ex. rate
- Long term movements can impact value of company
- A. Financing decisions
- B. Transaction risk
- C. Economic risk
- D. Types of decisions
Answer: C
NEW QUESTION # 104
- Can deliver inventory all over warehouse
- Take over monotonous tasks and save cost through reduced headcount
- Reduce human error
- Increase delivery speed
- Robots can be more reliable than humans
- A. Risks with organic growth
- B. Risks of robotics for Daistruk
- C. Strengths of Daistruk corporate governance
- D. Benefits of robotics for Daistruk
Answer: D
NEW QUESTION # 105
Meatless Entrees (Rare Meatless Entrees)
- A. R
- B. I
- C. F
- D. K
Answer: A
NEW QUESTION # 106
Finished temperature dough?
- A. 78-F - 82-F
- B. 180-f - 194-f
- C. 150-f - 160-f
- D. 160-f - 180-f
Answer: A
NEW QUESTION # 107
3/4 TSP
- A. .38 - .62
- B. .13 - .37
- C. .88 - .99
- D. .63 - .87
Answer: B
NEW QUESTION # 108
- Allow Daistruk to buy required amount of foreign currency at given future date using agreed forward rate
- Futures are standardised market-traded contracts
- Fixed amounts of money for limited range of dates
- Futures can be traded on futures exchanges
- A. Currency Options
- B. Currency Futures
- C. Earnings valuation
- D. Daistruk currency risks
Answer: B
NEW QUESTION # 109
- Reputational risk depending on media coverage
- Staff redundancies
- Costs overrunning
- IT compliance needed
- More prone to hacking due to new tech
- Do Daistruk have resources to deal with robots on day to day basis?
- Robots may not work as required
- A. Benefits of robotics for Daistruk
- B. Reasons to use a risk register
- C. Risks of robotics for Daistruk
- D. Roles of the chief executive
Answer: C
NEW QUESTION # 110
Cakes and Frosting (Good Cakes and Frosting)
- A. G
- B. F
- C. R
- D. K
Answer: A
NEW QUESTION # 111
105 - 110 F
- A. 1) Batch prepared Eggs
- B. One or both end bulge outwards
- C. What's the temperature of water for yeast?
- D. Feathery leaves may be curly or flat
Answer: C
NEW QUESTION # 112
Rod-Shape
- A. Spirilla
- B. Bacilli
- C. Flagella
- D. Cocci
Answer: B
NEW QUESTION # 113
shareholders are concerned as to how their return is delivered to them by the company. The company should follow a consistent dividend policy to ensure that they attract shareholders who like that particular policy
- A. Signalling effect
- B. Clientele effect
- C. Market reaction effect
- D. Distribution effect
Answer: B
NEW QUESTION # 114
0 TSP
- A. .38 - .62
- B. .01 - .12
- C. .13 - .37
- D. .63 - .87
Answer: B
NEW QUESTION # 115
......
Verified CIMA-SCS dumps Q&As - 100% Pass from BraindumpsPrep: https://exams4sure.briandumpsprep.com/CIMA-SCS-prep-exam-braindumps.html
