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CMA11月备考|经典考题分析

来源:财萃网 | 更新:2016-10-18 14:43:43 | 关键词:CMA考试考题

摘要:CMA11月份的考试还有不到一个月的时间了。各位准备参加考试的小伙伴们,要加油了。今天给大家推荐几道CMA考试题目和解析,希望对大家有所帮助。

CMA11月份的考试还有不到一个月的时间了。各位准备参加考试的小伙伴们,要加油了。今天给大家推荐几道CMA考试题目和解析,希望对大家有所帮助。

CMA考试考题

Section A:Budget Preparation A部分:预算编制

1.All of the following advantages of the use of budgets in a management control system except that budgets下列哪一项不是在管理控制制度中采用预算的优点所在?

a. force management planning.敦促管理层编制计划

b. provide performance criteria.提供业绩考核的标准

c. promote communication and coordination within the organization.在组织内部促进沟通和加强协调

d.limit unauthorizedexpenditures.限制未经授权审批的费用开支

2.When compared to staticbudgets,flexible budgets和固定预算相比,弹性预算

a.offer managers a more realisticcomparison of budget and actual fixed cost items under their control.为经理人员提供了更加切合实际的可控固定成本的预算和实际比较

b.provide a better understandingof the capacity variances during the period being evaluated.能更好地理解考核期间的产能差异。

c.encourage managers to use lessfixed costs items and more variable cost items that are under their control.鼓励经理人员少耗用固定成本以及多耗用可控变动成本。

d.offer managers a more realisticcomparison of budget and actual revenue and cost items under their control.为经理人员提供更加切合实际的可控收入及成本项目的预算和实际的比较.

3.All of the following arecriticisms of the traditional budgeting process except that it下列哪一项不是对传统预算编制流程的批评?

a.makes across-the-board cutswhen early budget iterations show that planned expenses are too high.当之前的反复预算讨论显示出计划支出过高时,对其做全面削减

b.incorporates non-financialmeasures as well as financial measures into its output.预算的结果中揉合了财务指标和非财务指标

c.overemphasizes a fixed timehorizon such as one year.过分强调一个固定时间范围,比如一年

d.is not used until the end ofthe budget period to evaluate performance.直到预算期结束之后,传统预算才被用来考评业绩.

4.The following sequence of stepsare employed by a company to develop its annual profit plan.下面是某家公司编制年度利润计划的步骤顺序:

Planning guidelines aredisseminated downward by top management after receiving input from all levelsof management.在汇总各管理层提供的信息后,由高管理当局编制计划的框架,并向下传达

1.A sales budget is prepared byindividual sales units reflecting the sales targets of the various segments.This provides the basis for departmental production budgets and other related components by the various operatingunits.Communication is primarily lateral with some upward communicationpossible.各销售单位编制销售预算,该预算体现各分部的销售目标。这为各部门的生产预算提供基础以及为各营运单位提供预算的其它组成部分。沟通以横向为主,向上纵向为辅。

2.A profit plan is submitted totop management for coordination and review.Top management's recommendations and revisions are acted upon by middlemanagement.A revised profit plan isresubmitted for further review to top management.利润计划呈送高管理当局进行协调和审查。高管理当局的建议和修改,由中级管理层据以执行。经中级管理层修订后的利润计划,重新提交高管理当局作进一步审查

3.Top management grants finalapproval and distributes the formal plan downward to the various operatingunits.高管理当局终通过后,把正式的计划下达给各营运单位

This outline of steps best describes which one of thefollowing approaches to budget development?以上对各步骤的概述和下列哪一项预算编制方法为契合?

a.Imposed budgeting by topmanagement.通过高级管理层强制执行

b.Bottom-up approach.自下而上

c.Top-down approach.自上而下

d.Total justification of allactivities by operating units.由各营运单位定夺各项业务的总体合理性

5.All of the following areadvantages of top-down budgeting as opposed to participatory budgeting,except that it和参与型预算编制相比,自上而下的编制预算有它的优势。下列哪一项不属于其优势之列?

a.increases coordination ofdivisional objectives.增加各分部之间的目标的协调性

b.reduces the time required forbudgeting.减少预算编制时间

c.may limit the acceptance ofproposed goals and objectives.可能限制被提议的目标的接受程度

d.facilitates implementation ofstrategic plans.战略计划更易贯彻执行

答案:1D 2D 3B 4B 5C


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