CMA考试辅导（英文版）-Essays Sample Questions - Parts 1 & 2 Draft 2014.6-Revised 2014.09.25

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1、CMAEXAMEssayQuestionsForPracticeParts1and2©Copyright2014InstituteofCertifiedManagementAccountants121IntroductionTheInstituteofCertifiedManagementAccountants(ICMA)ispublishingthisbookofpracticequestionswithanswerstohelpyoupreparefortheCMAexamination.Thesequestionsareactual“retired”que

2、stionsfromtheCMAexamsandareintendedtosupplementotherstudymaterials.ThesepracticequestionswillhelpyoutestyourunderstandingoftheconceptsandrulesincludedinyourCMAstudymaterialsbyrequiringyoutoapplythoseconceptsandrulestouniqueandvaryingsituations.Youwillencounterdifferentscenariosandapp

3、licationsonyouractualexaminationsoitisessentialthatyouunderstandtheunderlyingconcepts.Ingeneral,itwillnotbehelpfultoyoutomemorizeparticularquestions.EssayquestionsappearinbothPart1andPart2oftheCMAexamandcombinetopicsfromthepartinwhichtheyappear.Noinferenceshouldbemadefromthelackofpra

4、cticequestionsinanytopicareas.TheCMAProgramisarigoroustestofyourskillsandcapabilitiesandrequiresdedicationtobesuccessful.Wehopethatthesepracticequestionswillbeavaluableresourceasyoupursueyourgoalofcertification.Goodluck!©Copyright2014InstituteofCertifiedManagementAccountants121CMAPar

5、t1EssayPracticeQuestions(AnswersbeginonPage61)Question1.1–CoeCompanyCoeCompanyisamanufacturerofsemi-custommotorcycles.Thecompanyused500laborhourstoproduceaprototypeofanewmotorcycleforoneofitskeycustomers.Thecustomerthenorderedthreeadditionalmotorcyclestobeproducedoverthenextsixmonths

6、.Coeestimatesthatthemanufacturingprocessfortheseadditionalmotorcyclesissubjecttoa90%learningcurve.Althoughtheproductionmanagerwasawareofthelearningcurveprojections,hedecidedtoignorethelearningcurvewhencompilinghisbudgetinordertoprovideacushiontopreventexceedingthebudgetedamountforlab

7、or.REQUIRED:1.Byusingthecumulativeaverage-timelearningcurve,estimatethetotalnumberoflaborhoursthatarerequiredtomanufacturethefirstfourunitsofproduct.Showyourcalculations.2.Assumethe90%learningcurveisrealized.CalculateCoe’scostsavingsinproducingthethreeadditionalunitsifthecostofdirect

8、laboris$25pe