The Chartered Institute of Management Accountants (CIMA) Has Divided Intangible

question 3

Multiple Choice

The Chartered Institute of Management Accountants (CIMA) has divided intangible resources into three components. Which is NOT one of these components?

• A) human capital
• B) structural capital
• C) financial capital
• D) relational capital

---

Definitions:

Temperature Changes

Variations in the degree of heat present in a substance or object, often affecting its state or properties.

Location Processing

The cognitive ability to understand, remember, and interpret spatial relationships in one's environment.

Olfactory Receptor Neurons

Specialized nerve cells responsible for detecting odors and transmitting information about them to the brain.

1 Million

A numerical value representing one thousand thousands, often used to quantify a large quantity or scale.