资源描述：
《CMA英文P1考前精准预测试题》由会员上传分享，免费在线阅读，更多相关内容在行业资料-天天文库。
1、1.Whichofthefollowingtypesofbudgetsystemsmoststronglysupportstheobjectiveofimprovingcommunicationandpromotingcoordination?a.Bottomup,flexiblebudgets.b.Bottomup,fixedbudgets.c.Topdown,flexiblebudgets.d.Topdown,fixedbudgets.2.Thetablebelowshowstheestimatedprobabilitiesofthepercentofdefectiveunit
2、sresultingfromaproductionrun.PercentDefectiveProbability2%30%3%50%4%20%Theexpectedpercentdefectiveforaproductionrunwouldbea.1.50%.b.2.30%.c.2.90%.d.3.00%.3.ReevesInc.hasdevelopedanewproductionprocesstomanufactureitsproduct.Thenewprocessiscomplexandrequiresahighdegreeoftechnicalskill.However,ma
3、nagementbelievesthereisagoodopportunityfortheemployeestoimproveastheybecomemorefamiliarwiththeproductionprocess.Theproductionofthefirstunitrequires100directlaborhours.Ifa70%learningcurveisused,thecumulativedirectlaborhoursrequiredtoproduceatotalofeightunitswouldbea.196hours.b.274hours.c.392hou
4、rs.d.560hours.优财全国最大的CMA培训机构
5、全国报名热线：400-666-531814.Aforecastingtechniquethatisacombinationofthelastforecastandthelastobservedvalueiscalleda.Delphi.b.leastsquares.c.regression.d.exponentialsmoothing.©2009InstituteofCertifiedManagementAccountantsPart1:FinancialPlanning,PerformanceandControl,Vers
6、ion3.025.Alargemanufacturer’sforecastoftotalsalesrevenuesforayearisleastlikelytobeinfluencedbya.theseasonalpatternofsalesrevenuesthroughouttheyear.b.anticipatedinterestratesandunemploymentrates.c.expectedshortagesofkeyrawmaterials.d.inputfromsalespersonnel.6.CarsonProductssellssweatshirtsandis
7、preparingforaWorldCupSoccermatch.Thecostpersweatshirtvarieswiththequantitypurchasedasfollows.QuantityUnitcost4,000$14.005,00013.506,00013.007,00012.50Carsonmustpurchasetheshirtsonemonthbeforethegameandhasanalyzedthemarketandestimatedsaleslevelsasfollows.Unitsales4,0005,0006,0007,000优财全国最大的CMA培
8、训机构
9、全国报名热线：400-666-53182Probability15%20%35%30%Theestimatedsellingpriceis$25forsalesmadebeforeandduringthedayofthegame.Anyshirtsremainingaftergamedaycanbesoldatwholesaletoalocaldiscountstorefor$10.TheexpectedprofitifCarsonpurchased6,000
