CMA英文P1历年高频真题

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1、CMAPart1–FinancialPlanning,PerformanceandControlExaminationPracticeQuestionsSectionA:Planning,BudgetingandForecasting1.CSO:1A1aLOS:1A1bCerawellProductsCompanyisaceramicsmanufacturerthatisfacingseveralchallengesinitsoperationsduetoeconomicandindustryconditions.Thecompanyiscurrentlyprepar

2、ingitsannualplanandbudget.WhichoneofthefollowingissubjecttotheleastcontrolbythemanagementofCerawellinthecurrentfiscalyear?a.AnewmachinethatwaspurchasedthisyearhasnothelpedreduceCerawell’sunfavorablelaborefficiencyvariances.b.Acompetitorhasachievedanunexpectedtechnologicalbreakthroughtha

3、thasgiventhemasignificantqualityadvantage,andhascausedCerawelltolosemarketshare.c.VendorshaveaskedthatthecontractpriceforthegoodstheysupplytoCerawellberenegotiatedandadjustedforinflation.d.ExperiencedemployeeshavedecidedtoterminatetheiremploymentwithCerawellandgotoworkforthecompetition.

4、2.CSO:1A1aLOS:1A1eAllofthefollowingareadvantagesoftheuseofbudgetsinamanagementcontrolsystemexceptthatbudgetsa.forcemanagementplanning.b.provideperformancecriteria.c.promotecommunicationandcoordinationwithintheorganization.优财全国最大的CMA培训机构

5、全国报名热线：400-666-53181d.limitunauthorizedexpenditure

6、s.3.CSO:1A1bLOS:1A1eIndevelopingthebudgetforthenextyear,whichoneofthefollowingapproacheswouldmostlikelyresultinasuccessfulbudgetwiththegreatestamountofpositivemotivationandgoalcongruence?a.Permitthedivisionalmanagertodevelopthegoalforthedivisionthatinthemanager’sviewwillgeneratethegreat

7、estamountofprofits.b.Haveseniormanagementdeveloptheoverallgoalsandpermitthedivisionalmanagertodeterminehowthesegoalswillbemet.c.Havethedivisionalandseniormanagementjointlydevelopgoalsandobjectiveswhileconstructingthecorporation’soverallplanofoperation.d.Havethedivisionalandseniormanagem

8、entjointlydevelopgoalsandthedivisionalmanagerdeveloptheimplementationplan.24.CSO:1A1bLOS:1A1eWhichoneofthefollowingstatementsconcerningapproachesforthebudgetdevelopmentprocessiscorrect?a.Theauthoritativeapproachtobudgetingdiscouragesstrictadherencetostrategicorganizationalgoals