[Aug-2026] Accountant CIMA-SCS Exam: Basic Questions With Answers
New 2026 Realistic Free Accountant CIMA-SCS Exam Dump Questions and Answer
NEW QUESTION # 31
- 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. Reasons to use a risk register
- B. Benefits of robotics for Daistruk
- C. Risks of robotics for Daistruk
- D. Roles of the chief executive
Answer: C
NEW QUESTION # 32
- Pay fixed sum per share to each LHD shareholder
- Would require Daistruk to raise finance unless under R$32m they currently hold
- Could impact gearing
- Easy to understand, most transparent and obvious
- A. Translation risk
- B. Cash offer
- C. Earnings valuation
- D. Earnout payment method
Answer: B
NEW QUESTION # 33
165•F
- A. Large green leaves that may be furry and velvety
- B. Feathery leaves may be curly or flat
- C. .88 - .99
- D. 1) Left over
Answer: D
NEW QUESTION # 34
Temperature dough?
- A. 60-f
- B. 64-f
- C. 65-F
- D. 66-f
Answer: C
NEW QUESTION # 35
Machine Rinse
- A. 160-F - 180-F
- B. 110-f - 120-f
- C. 180-f - 194-f
- D. 150-f - 160-f
Answer: A
NEW QUESTION # 36
- No guarantee extra consideration will be paid if performance are not met
- A. Disadv. of Currency Options
- B. Advantages of earnout
- C. Disadvantages of earnout
- D. Advantages of equity over debt financing
Answer: C
NEW QUESTION # 37
Puddings (Jello Puddings)
- A. P
- B. D
- C. J
- D. H
Answer: C
NEW QUESTION # 38
- Paid cash early
- Potential for shareholders to get paid even more if they can achieve targets
- A. Benefits of netting
- B. Earnout payment method
- C. Advantages of earnout
- D. Multilateral netting
Answer: C
NEW QUESTION # 39
- Lack of transparency in offer value
- Difficult for LHD shareholders to assess if the value of shares being offered is fair
- No cash exchanged so not absolute
- More shares, so Daistruk shares will be diluted
- A. Advantages of debt over equity financing
- B. Disadvantages of share for share exchange
- C. Disadvantages of debt financing
- D. Advantages of preparing integrated report
Answer: B
NEW QUESTION # 40
- Board committees already set up (audit, remuneration, nomination, risk. Daistruk have NEDs to set remuneration)
- Senior Independent Director NED (Hongyu)
- A. Strategic risks of Drone investment for Daistruk
- B. Benefits of robotics for Daistruk
- C. Technological factors (reputational risk)
- D. Strengths of Daistruk corporate governance
Answer: D
NEW QUESTION # 41
- Long term legal agreement needs to be in place
- Partnering with another to share costs and profits
- Long term commitment required
- A. Risks with inorganic growth
- B. Risks with Cost Leadership Strategy
- C. Risks with organic growth
- D. Risks with Joint development
Answer: D
NEW QUESTION # 42
Summer savory
- A. Similar to parsley
- B. Use in italian sausage
- C. Similar shape to parsley
- D. Similar flavor to thyme
Answer: D
NEW QUESTION # 43
- Long term movements in ex. rate
- Long term movements can impact value of company
- A. Types of decisions
- B. Transaction risk
- C. Economic risk
- D. Financing decisions
Answer: C
NEW QUESTION # 44
Five forces examines an organisations industry
*New entrants- barriers to entry?
*Power of suppliers- industry is dominated by few suppliers
*Substitutes- satisfy the same need
*power of buyers- high when there is a concentration of buyers
*Rivalry amongst competitors
Conclusion: desirable situation is where there is weak suppliers and buyers, few substitutes, high barriers to entry and little rivalry
- A. The Bird In The Hand Argument
- B. Porter's Five Forces
- C. Five Forces Model
- D. Ansoff- The Product/market Growth Framework
Answer: B
NEW QUESTION # 45
Sandwiches (Nasty Sandwiches)
- A. N
- B. B
- C. D
- D. H
Answer: A
NEW QUESTION # 46
Fruits & Vegetable
- A. Blue
- B. Red
- C. Yellow
- D. Green
Answer: D
NEW QUESTION # 47
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