2026 New CIMA-SCS Dumps - Real Accountant Exam Questions
Dependable CIMA-SCS Exam Dumps to Become Accountant Certified
NEW QUESTION # 84
Congo, Brownies
- A. Bar style Cookie
- B. Dropped cookie
- C. Very small Leaves
- D. Sliced/rolled cookies
Answer: A
NEW QUESTION # 85
165•F
- A. Large green leaves that may be furry and velvety
- B. 1) Left over
- C. .88 - .99
- D. Feathery leaves may be curly or flat
Answer: B
NEW QUESTION # 86
Generial Info
- A. J
- B. A
- C. Q
- D. O
Answer: D
NEW QUESTION # 87
At least 171•F and immersed water for 30 second
- A. Manual Sanitizing
- B. Manual Rinse
- C. Manual Wash
- D. Use In Italian Sausage
Answer: A
NEW QUESTION # 88
Uncooked Poultry
- A. Red
- B. Blue
- C. Yellow
- D. Green
Answer: C
NEW QUESTION # 89
- Can't be tailored
- Fixed amounts only at set dates (March, June, Sep, Dec)
- A. Disadv. of Money Market Hedge
- B. Disadv. of Currency Futures
- C. Types of valuation models
- D. Disadvantages of earnout
Answer: B
NEW QUESTION # 90
Oregano
- A. Narrow leave
- B. Small oval leaves
- C. Pointed and green leave
- D. Shape like pine needles
Answer: B
NEW QUESTION # 91
- Board committees already set up (audit, remuneration, nomination, risk. Daistruk have NEDs to set remuneration)
- Senior Independent Director NED (Hongyu)
- A. Strengths of Daistruk corporate governance
- B. Strategic risks of Drone investment for Daistruk
- C. Benefits of robotics for Daistruk
- D. Technological factors (reputational risk)
Answer: A
NEW QUESTION # 92
- Costs to Daistruk paying in another currency would increase as R$ worth less
- A. If R$ strengthens....
- B. Economic risk
- C. If R$ weakens....
- D. Disadvantages of earnout
Answer: C
NEW QUESTION # 93
- More expensive than forward contract, MMH or futures
- High up front premiums to cover market risk
- Premium must be paid even if you lapse
- A. Disadv. of Money Market Hedge
- B. Disadvantages of debt financing
- C. Disadv. of Currency Options
- D. Disadv. of Currency Futures
Answer: C
NEW QUESTION # 94
1/4 TSP
- A. .13 - .37
- B. .63 - .87
- C. .88 - .99
- D. .38 - .62
Answer: A
NEW QUESTION # 95
*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
- A. Clientele effect
- B. Signalling effect
- C. Scrip dividend
- D. Strategic Options
Answer: C
NEW QUESTION # 96
Cheese and Eggs (Fried Cheese and Eggs)
- A. True
- B. False
Answer: B
NEW QUESTION # 97
Thyme
- A. Very small leaves
- B. Pointed and green leave
- C. Similar to parsley
- D. Use in Italian sausage
Answer: A
NEW QUESTION # 98
- Product may become less desirable/fashionable
- Can reduce sales
- A. Risks with Differentiation Strategy
- B. Risks with Cost Leadership Strategy
- C. Risks with inorganic growth
- D. Risks with Focus Strategy
Answer: A
NEW QUESTION # 99
- Cumulative (roll over)
- Non-Cumulative (no roll)
- Participating (based on performance)
- Convertible (exchange for ordinary shares)
- A. Types of valuation models
- B. Disadv. of Currency Options
- C. Types of preference shares
- D. Examples of financing decisions
Answer: C
NEW QUESTION # 100
Sage
- A. Tiny holes caused by food acid during prolonged storage
- B. Shape like pine needles
- C. Large green leaves that may be furry and velvety
- D. Small rounded leaves with a flavor similar to Oregon
Answer: C
NEW QUESTION # 101
- Formal record of main risks organisation faces
- Should have information about each risk in detail
- Provides risk responses (risk-mitigating control actions)
- Shows who is responsible for each risk
- A. Risks of robotics for Daistruk
- B. Risk Register
- C. Aim of integrity of data
- D. Roles of NED's
Answer: B
NEW QUESTION # 102
- Ensure a balance of power
- Facilitate independent individual performance appraisal of both
- Differentiate between two different sets of complex and demanding roles
- Ensure investor confidence
- Ensure compliance with international principles-based corporate governance best practice codes
- A. Internal controls to prevent stolen data
- B. Benefits of robotics for Daistruk
- C. Reason why poor corporate governance causes failure
- D. Key reasons for separation of the roles of chairman and chief executive
Answer: D
NEW QUESTION # 103
- Involved in strategic initiatives and implementation of those strategies
- Reports back to board
- Involved in risk management in organisation
- A. Responses to unethical behaviour
- B. Roles of the chairman
- C. Sources of reputational risk
- D. Roles of the chief executive
Answer: D
NEW QUESTION # 104
Summer savory
- A. Use in italian sausage
- B. Similar shape to parsley
- C. Similar to parsley
- D. Similar flavor to thyme
Answer: D
NEW QUESTION # 105
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