2026 Valid CIMA-SCS Exam Updates - 2026 Study Guide
CIMA-SCS Certification - The Ultimate Guide [Updated 2026]
NEW QUESTION # 96
105 - 110 F
- A. 1) Batch prepared Eggs
- B. What's the temperature of water for yeast?
- C. One or both end bulge outwards
- D. Feathery leaves may be curly or flat
Answer: B
NEW QUESTION # 97
- Shareholders offered bonus shares for free
- Alternative to cash dividend
- Allows Daistruk to retain cash in business
- Could dilute shares however
- A. Scrip dividends
- B. Benefits of netting
- C. Earnings valuation
- D. Types of decisions
Answer: A
NEW QUESTION # 98
- 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. Earnout payment method
- B. Cash offer
- C. Earnings valuation
- D. Translation risk
Answer: B
NEW QUESTION # 99
Marjoram
- A. Tiny holes caused by food acid during prolonged storage
- B. Shape like pine needles
- C. Small rounded leaves with a flavor similar to Oregon
- D. Feathery leaves may be curly or flat
Answer: C
NEW QUESTION # 100
- Training on cyber security upon starting at company and refreshed annually
- Policies for staff set up
- Hardware controls such as biometrics
- Software controls such as passwords, 2FA, tokens
- Should not use personal devices
- A. Benefits of robotics for Daistruk
- B. Internal controls to prevent stolen data
- C. Internal controls to prevent fraud
- D. Technological factors (reputational risk)
Answer: B
NEW QUESTION # 101
- Liquidity of company
- Reported profit and earnings
- Variability of cash flows and earnings
- A. Intangible assets valuation
- B. What will investment affect?
- C. Disadv. of Currency Futures
- D. External hedging techniques
Answer: B
NEW QUESTION # 102
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. Porter's Five Forces
- B. The Bird In The Hand Argument
- C. Five Forces Model
- D. Ansoff- The Product/market Growth Framework
Answer: A
NEW QUESTION # 103
- Effort needed to acquire new customers once initial customers have been converted
- A. Risks with inorganic growth
- B. Risks with organic growth
- C. Risks with Focus Strategy
- D. Risks with Cost Leadership Strategy
Answer: C
NEW QUESTION # 104
- Long term movements in ex. rate
- Long term movements can impact value of company
- A. Economic risk
- B. Transaction risk
- C. Types of decisions
- D. Financing decisions
Answer: A
NEW QUESTION # 105
- Don't need to do background checks on IA
- External consultancy firm would be expensive
- IA department would be independent and won't allow bias
- Would know how the system works at Daistruk
- A. Key reasons for separation of the roles of chairman and chief executive
- B. Arguments AGAINST using internal audit department in fraud situations
- C. Strengths of Daistruk corporate governance
- D. Arguments for using internal audit department in fraud situations
Answer: D
NEW QUESTION # 106
Liquid measurements?
- A. 1) Batch prepared Eggs
- B. What's the temperature of water for yeast?
- C. Large green leaves that may be furry and velvety
- D. 1 Gallon
Answer: D
NEW QUESTION # 107
- Financing decisions (where to get money from)
- Investment decisions (what to do with money)
- Dividend decisions (what to do with cash earned)
- A. Types of valuation models
- B. Types of decisions
- C. Types of currency risk
- D. Financing decisions
Answer: B
NEW QUESTION # 108
Machine wash
- A. 160-f - 180-f
- B. 150-F - 160-F
- C. 110-f - 120-f
- D. 180-f - 194-f
Answer: B
NEW QUESTION # 109
- Projected earnings gives indication of value
- Business with high forecasted earnings will be attractive
- Suitable when valuing minority shareholding as dividends represent investor's forecast income
- A. Earnout payment method
- B. Earnings valuation
- C. Types of decisions
- D. Net asset valuation
Answer: B
NEW QUESTION # 110
Uncooked Poultry
- A. Yellow
- B. Blue
- C. Red
- D. Green
Answer: A
NEW QUESTION # 111
Soups (Potato Soup
- A. P
- B. A
- C. H
- D. Q
Answer: A
NEW QUESTION # 112
Rosemary
- A. Feathery shape with strong aroma
- B. Small oval leaves
- C. Very small leaves
- D. Shape like pine needles
Answer: D
NEW QUESTION # 113
- Prioritises risks and focuses investment on the most important
- Keeps the board informed of risks
- Ensures a variety of risk-mitigating controls are in place
- Allocates responsibility for control actions and sets deadlines
- Provides evidence of proactive risk management to internal and external parties.
- A. Responses to unethical behaviour
- B. Reasons to use a risk register
- C. Risks of robotics for Daistruk
- D. Roles of the chief executive
Answer: B
NEW QUESTION # 114
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