CMA考试中文题库 -Part 2

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1、CMAExamRetiredQuestionsCMAPart2–ManagementAccountingandReportingExaminationQuestionsforPracticeCMA第二部分—管理会计与报告考试练习题SectionA:BudgetPreparationA部分：预算编制1.Allofthefollowingareadvantagesoftheuseofbudgetsinamanagementcontrolsystemexceptthatbudgets下列哪一项不是在管

2、理控制制度中采用预算的优点所在？a.forcemanagementplanning.敦促管理层编制计划b.provideperformancecriteria.提供业绩考核的标准c.promotecommunicationandcoordinationwithintheorganization.在组织内部促进沟通和加强协调d.limitunauthorizedexpenditures.限制未经授权审批的费用开支2.Whencomparedtostaticbudgets,flexiblebudge

3、ts和固定预算相比，弹性预算a.offermanagersamorerealisticcomparisonofbudgetandactualfixedcostitemsundertheircontrol.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.provideabetterunderstandingofthecapacityvariancesduringtheperiodbeingevaluated.能更好地理解考核期间的产能差异。c.encouragemanagerstou

4、selessfixedcostsitemsandmorevariablecostitemsthatareundertheircontrol.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.offermanagersamorerealisticcomparisonofbudgetandactualrevenueandcostitemsundertheircontrol.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.Allofthefollowingarecritici

5、smsofthetraditionalbudgetingprocessexceptthatit下列哪一项不是对传统预算编制流程的批评？a.makesacross-the-boardcutswhenearlybudgetiterationsshowthatplannedexpensesaretoohigh.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.incorporatesnon-financialmeasuresaswellasfinancialmeasuresintoitsou

6、tput.预算的结果中揉合了财务指标和非财务指标c.overemphasizesafixedtimehorizonsuchasoneyear.过分强调一个固定时间范围，比如一年d.isnotuseduntiltheendofthebudgetperiodtoevaluateperformance.直到预算期结束之后,传统预算才被用来考评业绩.4.RainbowInc.recentlyappointedMargaretJoyceasvicepresidentoffinanceandaskedher

7、todesignanewbudgetingsystem.Joycehaschangedtoamonthlybudgetingsystembydividingthecompany’sannualbudgetbytwelve.Joycethenpreparedmonthlybudgetsforeachdepartmentandaskedthemanagerstosubmitmonthlyreportscomparingactualtobudget.AsamplemonthlyreportforDep

8、artmentAisshownbelow.彩虹公司最近任命MargaretJoyce为负责财务的副总裁，要求她设计一套新的预算编制制度。Joyce做了改变，通过把公司的年度预算除以十二，这样就成了一种按月编制预算的制度。然后Joyce为每个部门编制一份月度预算，并让各部门经理每个月呈上一份实际和预算作对比的报告。下面是一份A部门的月度报表的样本：©2008InstituteofCertifiedManagementAccountantsCMAExamRetiredQuestionsRainbow