上海的考生應(yīng)該都對CMA考試形式不陌生了，CMA考試題目的難度分為A、B、C三等，其中又屬C級最難，需要考生投入更多的時間和精力去備考復(fù)習(xí)。今天，高頓網(wǎng)校小編為大家找到了一道CFA考試難度屬于C級的試題，考生可以通過自我測試，得知自己的復(fù)習(xí)進展和成效，制定相應(yīng)的學(xué)習(xí)計劃。
 
　　Level C
　　This cognitive level is considered the “highest” or most challenging level, and includes items that require you to *uate information.
　　Evaluation: Items in this category are those that require the ability to judge the value of material for a given purpose, based on definite criteria. These questions include those that ask you to appraise, conclude, support, compare, contrast, interpret, and summarize information.
 
　　Example:
　　A home services organization has been using the straight-line depreciation method for calculating the depreciation expenses of its equipment. Based on recently acquired information, the firm’s assistant controller has altered the estimated useful lives of the equipment. The corresponding changes in depreciation result in a change from a small profit for the year to a loss. The assistant controller is asked by the controller to reduce by half the total depreciation expense for the current year. Believing he is faced with an ethical conflict, the assistant controller reports the problem to the Board of Directors. In accordance with IMA’s Statement of Ethical Professional Practice which one of the following is the correct *uation of the assistant controller’s action?
　　a. The assistant controller’s action was appropriate as an immediate step.
　　b. The assistant controller’s action would have been appropriate only if other alternatives had first been tried.
　　c. The assistant controller’s action was not appropriate under any circumstances.
　　d. Not enough information has been given to *uate the assistant controller’s action.
 
　　Key = b
　　The situation presented in this item requires you to *uate the course of action that the assistant controller has taken. Option b is the correct option. While the assistant controller’s action is appropriate, the situation may be resolved by less drastic means first. You are asked to make a judgment on the appropriateness of the actions to the situation described, and answer the question on the basis of this information.
 
　　高頓網(wǎng)校小編特別提醒：
　　1、CMA考綱將于2015年1月1日開始又將進行改革，屆時考試難度提升30%以上，建議廣大考生盡快在2014年通過CMA考試。
　　2、中文CMA考試將于明年開始，紙筆答題改機考，CMA管理會計考試題型是100道選擇題+2道簡答題，紙筆答題只須整體分數(shù)合格即可，機考卻要求前面100道選擇題先要合格才有資格做后面的簡答題，因此紙筆答題明顯更容易過關(guān)!各位抓住2014年的末班車機會!加油!

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        高頓網(wǎng)校特別提醒：已經(jīng)報名2014年CMA考試的考生可按照復(fù)習(xí)計劃有效進行！另外，高頓網(wǎng)校2014年CMA考試輔導(dǎo)高清課程已經(jīng)開通，通過針對性地講解、訓(xùn)練、答疑，對學(xué)習(xí)過程進行全程跟蹤、分析、指導(dǎo)，可以幫助考生全面提升備考效果。
 
　　報考指南： 2014年CMA考試報考指南 
　　考前沖刺：CMA考試試題   經(jīng)驗分享       網(wǎng)絡(luò)課程：CMA高清課程   考試輔導(dǎo)