2015年CMA中文考试题目6
2015年CMA考试题
1、在收集年度预算编制需使用的信息时，ABC公司确定了与制造成本相关的成本动因。
该公司可采用以下哪一种定量分析方法来度量由成本动因变化而引起的相关制造成本发生的平均变化？
A. 时间序列分析
B. 指数平滑法
C. 回归分析
D. 学习曲线分析
答案：C
2、ABC公司采取移动平均法来预测未来的销售额。
下1个月销售额的预测是建立在之前三个月的数据基础上。
1月份的销售额为$1,600,000，2月份的销售额是$2,000,000，3月份的销售额为$2,200,000，4月份的销售额为$2,400,000，则5月份的销售额预测值应为
A. $1,933,000
B. $2,200,000
C. $2,150,000
D,$1,800,000
答案：B
3、Teaneck公司销售两款产品E和F，以下是上个月的数据：
产品E 产品F
预算值实际值预算值实际值
销量5,500 6,000 4,500 6,000
单位边际贡献$4.50 $4.80 $10.00 $10.50 公司的销售组合差异为
A. $3,300 有利
B. $3,420 有利
C. $17,250 有利
D. $18,150 有利
答案：A
4、平衡记分卡中以下哪些属于非财指标
1. 制造工厂数量
2. 培训时间
3. 工人数
4. 户数量
A. 1和2
B. 1,2 和3
C. 1, 2和4
D. 1, 2, 3和4 答案：D。
cma考试试题及答案
cma考试试题及答案CMA（Certified Management Accountant）是国际管理会计师资格认证，对于从事管理会计和财务管理领域的人士具有较高的认可和权威性。
准备CMA考试是很多财务从业人员的目标，下面将介绍一些CMA考试的试题及答案。
一、单选题1. Which of the following is not a purpose of budgeting?A. Planning and goal-settingB. Evaluating performanceC. Providing feedbackD. Identifying riskAnswer: D2. Which of the following is not an example of a critical financial ratio?A. Current ratioB. Return on investment (ROI)C. Gross profit marginD. Customer satisfaction ratioAnswer: D3. Which of the following is an example of a fixed cost?A. Direct materials costB. Direct labor costC. Rent expenseD. Sales commissionAnswer: C二、多选题1. Which of the following are advantages of using activity-based costing (ABC) system? (Select all that apply.)A. More accurate product costingB. Better cost controlC. Improved decision-makingD. Lower implementation costsAnswer: A, B, C2. Which of the following are components of the income statement? (Select all that apply.)A. RevenueB. Cost of goods soldC. Operating expensesD. AssetsAnswer: A, B, C3. Which of the following are methods used to evaluate capital budgeting projects? (Select all that apply.)A. Net present value (NPV)B. Internal rate of return (IRR)C. Payback periodD. Return on investment (ROI)Answer: A, B, C三、问答题1. What is the purpose of variance analysis in management accounting?Variance analysis is used to compare the actual performance of a business with the planned or expected performance. It helps identify the reasons behind any differences between the two, allowing management to take corrective actions if necessary. By analyzing variances, management can assess the effectiveness of their planning and control systems and make informed decisions to improve future performance.2. How does cost-volume-profit analysis help in decision-making?Cost-volume-profit (CVP) analysis is a tool used to examine the relationships between sales volume, costs, and profits. It helps in decision-making by providing insights into the impact of changes in sales volume, selling price, variable costs, and fixed costs on the profitability of a product or service. CVP analysis can aid in determining the breakeven point,assessing the impact of price changes, and evaluating the profitability of different product lines or business segments.四、案例分析XYZ Company is considering two investment projects: Project A and Project B. The following information is available:Project A:Initial investment: $100,000Estimated annual cash flows: $30,000 for the next 5 yearsDiscount rate: 10%Project B:Initial investment: $150,000Estimated annual cash flows: $40,000 for the next 5 yearsDiscount rate: 12%Using the net present value (NPV) method, calculate the net present value for each project and recommend which project should be chosen.Solution:To calculate the NPV, we need to discount the annual cash flows to their present value. The formula for calculating the present value of cash flows is:PV = CF / (1 + r)^nFor Project A:PV = $30,000 / (1 + 0.10)^1 + $30,000 / (1 + 0.10)^2 + $30,000 / (1 +0.10)^3 + $30,000 / (1 + 0.10)^4 + $30,000 / (1 + 0.10)^5PV = $27,272.73 + $24,794.43 + $22,540.39 + $20,491.26 + $18,628.42PV = $113,727.23For Project B:PV = $40,000 / (1 + 0.12)^1 + $40,000 / (1 + 0.12)^2 + $40,000 / (1 +0.12)^3 + $40,000 / (1 + 0.12)^4 + $40,000 / (1 + 0.12)^5PV = $35,714.29 + $31,878.42 + $28,449.06 + $25,393.12 + $22,682.43PV = $144,117.32Based on the NPV calculations, Project B has a higher net present value than Project A. Therefore, it is recommended to choose Project B as it is expected to generate higher returns.请注意，以上案例为示例，实际的CMA考试试题及答案会因时间而变化，考生需以最新的资料为准。
2015年CMA Part1中文精选试题汇总(一)
2015年CMA Part1中文精选试题汇总(一)1、以下哪项最好地描述了直接人工?A、既是产品成本，也是主要成本B、主要成本C、期间成本D、产品成本答案：A试题解析：根据公认会计准则(GAAP), 产品成本包括直接材料、直接人工、间接生产成本。
主要成本的定义是直接材料加直接人工。
2、直接材料(DM)的价格差异是$2,650有利，直接材料使用差异是$3,000不利。
每个产品的预算直接材料是2磅，标准价格是每磅$10。
预算生产2,000个，但是实际生产了2,500个(假设采购的直接材料等于使用的直接材料)。
实际采购直接材料的价格是多少?A、$9.50/磅B、$9.75/磅C、$10.00/磅D、$10.50/磅答案：A试题解析：生产2,500个产品的标准直接材料是5,000磅(2,500个x 2 磅/个)。
高顿CMA提醒，DM 的使用差异= (实际量-预算量) x 预算价格$3,000 = (x - 5,000) x $10300 = x - 5,000X = 5,300DM价格差异= (实际价格–预算价格) x 实际量-$2,650 = ($x - $10) x5,300-$2,650/5,300 = ($x - $10)x = $9.503、以下哪项导致有利的变动制造间接费用的效率差异?A、在生产过程中员工使用了太多的电B、使用了过多的物资C、使用了太多的成本动因D、需要的维护少于预期答案：D试题解析：所有的其他答案都导致不利的差异4、生命周期成本法A、经常用于财务和所得税报告B、在产品的生命周期中仅包括发生的生产成本C、仅包括生产成本、销售费用和配送费用D、有时作为成本规划和产品定价的基础答案：D试题解析：生命周期法用于一个产品整个生命周期的成本规划和定价，从它的启动到最后退出市场。
5、哪项特征区别了传统定价方法与目标成本成本法?A、传统定价基于成本等于有竞争力的价格减去毛利;目标成本法暗示价格等于成本加毛利B、传统定价在成本上加一个百分比得到价格;目标成本法相对于竞争者来设定价格C、传统定价基于价格等于成本加毛利的假设，目标成本法暗示成本等于有竞争力的价格减去毛利D、传统定价相对于竞争者来设定价格;目标成本法在成本上加一个百分比得到价格答案：C试题解析：传统定价是基于价格等于成本加毛利的想法。
试卷答案解析 2015全国统一考试综合能力测试
英语（四）A：【语篇解读】本文主要介绍了英国最新的调查发现汽车车贴成为“马路杀手”的事实。
21.解析推理判断题。
从文章第一段介绍的英国有将近200万名司机曾因车贴和儿童玩具发生过交通事故，到车贴和玩具会模糊司机的视线并且在每20位驾驶人员中就有一位表示车贴和娱乐设备会导致发生交通事故以及Brake提醒大家清理车里杂乱的物品可推知，它们可能是危险的。
答案 A1. What is the best title for this newspaper article?A. The Story of Mr. Johnson, A Sweet SalesmanB. Car Boot Can Serve As The Best Escape RouteC. Driver Escapes Through Car BootD. The Driver Survived A Terrible Car Accident1. C。
主旨题。
根据第1段Mr. Peter Johnson…escape from his trapped car…through the boot 可归纳出文章的标题为答案C。
22.解析态度判断题。
根据第二段中的“‘Baby on Board’signs are...isn’t in the car”以及“Worse...or other road users at risk.”可知，Julie Townsend对车贴积极的一面以及消极的一面都做了客观的描述，由此可推知她的态度是客观的。
答案 D2. Which of the following objects is the most important to Mr. Johnson?A. The hammer.B. The coin.C. The screw.D. The horn.2. B。
细节题。
根据第4段Mr. Johnson 所说的话及他后面所做的事情可推知此题答案为B。
2015年6月份真题答案及解析
2015年6月份真题答案及解析GB/T 19000单选：1、关于产品和过程的关系，以下说法正确的是：CA 产品质量与过程质量相互补充B 产品质量决定过程质量C 产品是过程的结果D 产品是过程的输入2、增强满足要求的能力的循环活动是（D）A 纠正措施B 预防措施C 质量改进D 持续改进3、根据GB/T 19000-2008中“要求”的定义，以下说法错误的是（B）A 要求包括明示的，通常隐含的或必须履行的需求或期望B 必须履行是文件中阐明的要求C 通常隐含的要求是指惯例或一般做法，是不言而喻的需求或期望D 要求可以由顾客或其他方提出4、以下哪一项的描述不正确 CA 返修包括是对以前不合格的产品，为重新使用采取的修复措施B 为使不合格的产品达到预期用途而采取的措施称为返修C 返修后的产品经验证可能成为合格品D 返工后的产品可能成为合格品5、根据GB/T 19000-2008标准，系统的识别和管理组织内所使用的过程，特别是这些过程中的相互作用，称为（B）A 管理的系统方法B 过程方法C 基于事实的决策方法D 系统论6、纠正是指消除已发现的不合格所采取的措施，以下属于纠正的是：CA 纠正措施B 预防措施C 返工或降级D 让步接收7、审核准则、审核证据、审核发现三者之间的关系是：AA 将审核证据对照审核准则形成审核发现B将审核发现对照审核准则形成审核证据C 将审核核准形成审核证据，从而形成审核发现D 三者毫无关系8、以下不属于《产品质量法》中所指的“产品”的是：CA 加工和制作的产品B 销售的产品C 建设工程D 建筑材料、建筑构配件和设备9、根据GB/T 19000-2008标准，不合格品控制的目的是：CA 防止不合格的发生B防止类似的不合格的再发生C 防止不合格产品的非预期使用D 防止不合格出厂10、检验员发现一批原材料性能不满足要求，通过工艺调整，产品质量不受影响，经总工批准后接受此批原料，此为：BA 纠正B 让步接收C 报废D 纠正措施11、设计和开发活动中的“变换方法进行计算”的活动是：A 设计输出B 设计评审C 设计验证D 设计确认12、GB/T 19000族质量管理体系标准的基础是：八项质量管理原则13、八项质量管理原则被确定为最高管理者用于领导组织进行业绩改进的：指导原则以上两题不包含在3 术语和定义中，超纲了，但是会考。
2015年CMA P2中文考试练习题(三)
2015年CMA P2中文考试练习题（三）第1题Which of the following must be considered in measuring income?I.Estimates regarding future eventsII.Accounting methods used by the companyIII.The degree of informative disclosure about results of operationsIV.Different needs of users1、I, II, III, and IV2、I, II, and IV only3、I and II only4、II and III only第2题Which of the following rules have accountants adopted regarding the recognition of revenues? I.Revenues must be realized by a cash transfer.II.Risk of ownership must have been effectively passed to the buyer.III.Business transactions should be at arm's length with independentparties.IV.Revenue can be measured or estimated with substantial accuracy1、I, II, and IV only2、II and III only3、II, III, and IV4、I and II only第3题A business is showing an increase in receivables without a matching increase in sales. This may indicate that the company has1、decreased its terms of credit2、an increased number of customers.3、become more efficient at delivering its products.4、problems with collection of receivables.第4题Which of the following are elements of earnings quality?I.Management's discretion in choosing from among accepted accounting principles.II.Management compensation in relation to net earnings.III.The degree to which assets are maintained.IV.The effect of cyclical and other economic forces on the stability of earnings.1、I, III, and IV only2、II and IV only3、I, II, III, and IV4、I and III only第5题Which of the following statements is true?1、Financial statements generally do not make adjustments for inflation, so earnings may be significantly compounded over time.2、Financial statements make adjustments for inflation every year and state the inflation rate for the year in the footnotes of the annual report3、Financial statements need not make adjustments for inflation, as earnings automatically reflect the higher prices.4、Financial statements generally make adjustments for inflation, so earnings may be clearly represented over time第6题An analyst develops the following probability distribution of returns for a stock based on three potential states of the market:The expected return and standard deviation for the stock are closest to1、9.75% and 5.66%, respectively.2、9.75% and 7.52%, respectively.3、8.00% and 7.00%, respectively.4、9.00% and 7.52%, respectively.第7题Under rational market conditions, which of the following investments would most likely have the most conservative rate of return?1、US government bonds2、Conservative growth stocks3、US Treasury bills4、Corporate bonds第8题What is the required rate of return for a stock with a beta of 1.3, when the risk-free rate is 5% and the market rate of return is 11%?1、14.30%2、11.00%3、19.30%4、12.80%第9题A firm wants to hedge the risk that market value of a corporate bond may fall. Which of the following actions should the firm take?1、Buy a call option on a Treasury bond.2、Buy a forward contract on a Treasury bond3、Sell a forward contract on a Treasury bond.4、Sell a put option on a Treasury bond.第10题What is a primary difference between stock splits and cash dividends?1、Stock splits are usually paid quarterly; cash dividends are awarded annually.2、Stock splits do not result in any taxable gain or loss; cash dividends are taxable.3、Cash dividends are usually paid quarterly; stock splits are awarded annually.4、Cash dividends do not result in any taxable gain or loss; stock splits are taxable.。
CMA中文考试题目13
2015年CMA考试题
1、使用吸收成本法核算时，ABC公司在10月份的收益为$250,000。
10月初，ABC公司的存货时10,000件，这些存货的固定生产间接费用为$30,000。
在10月份，该公司生产了330,000件，售出325,000件。
10月份的固定生产间接费用总计$990,000。
如果使用变动成本法，那么ABC公司在10月的收益将是
A. $265,000
B. $250,000
C. $235,000
D. $234,308
答案：C
2、 ABC公司使用高低法来估算半变动成本，估算时将机器工时作为成本动因。
近期数据显示如下。
期间半变动成本机器工时
1 € 100,000 22,000
2 € 120,000 30,000
3 € 96,000 23,600
如果预计下一期间耗用29,000机器工时，则估算出来的半变动成本总计为
A. €116,250
B. €117,000
C. €117,500
D. €121,220
答案：C
3、相关范围指的是在某个业务量水平上,
A. 成本关系保持不变
B. 成本波动
C. 产量变化
D. 发生相关成本
答案：A。
2015年CMA P2中文考试练习题(二)
2015年CMA P2中文考试练习题（二）第1题Assume that a firm generally has solvency ratios very close to industry averages. An increase in which of the following ratios would generally be considered a good sign when considering the solvency of a firm?1、Debt-to-equity ratio2、Financial leverage index3、Times interest earned4、Current ratio第2题During the current year, Beverly Industries reports an inventory turnover of 10 times, a gross profit margin of 30%, a net profit margin of 4%, and average inventory of $21,000. What are net sales for the year?1、$300,0002、$2,800,0003、$210,0004、$700,000第3题MON Corporation has total assets of $2,000,000. Its net profit margin is 5% with revenues of $13,050,000, and its preferred dividends are $25,000. What is MON Corporation's return on total assets ratio?1、0.482、0.333、0.364、0.28第4题Assume that a firm has a positive return on assets (ROA) that is less than 100%. What is the effect on return on assets if this firm purchases a new asset for cash and the result is an increase in net income?1、Return on assets will decrease.2、Return on assets is not calculated using net income.3、Return on assets will remain the same.4、Return on assets will increase.第5题ABC Company has revenues of $5,000,000, with net income of $750,000. Its total assets are $6,000,000 (with current assets of $1,500,000), and its total liabilities are $2,500,000 (with current liabilities of $500,000). This leaves equity of $3,500,000, of which $500,000 is preferred shareholders' equity. ABC Company has 1,000,000 shares of common stock outstanding. What is ABC Company's book value per common share?1、$3.502、$33、$24、$1第6题At the end of the current year, a firm had a dividend yield of 3% and a price-to-earnings ratio of 20X. If fully diluted earnings per share is $.72, what is the dividend paid on each share of common stock?1、￥0.602、$0.433、$0.224、$0.14第7题A firm's total assets are $3,000,000 and its total equity is $2,000,000. If current assets represent 50% of total assets and current liabilities represent 30% of total liabilities, then what is the firm's working capital?1、$500,0002、$4,000,0003、$1,200,0004、$1,800,000第8题For the year just ended, Beechwood Corporation had income from operations of $198,000 and net income of $96,000. Additional financial information is given below.Beechwood has no other equity issues outstanding. Beechwood’s return on shareholders’ equity for the year just ended is1、19.9%.2、19.2%.3、39.5%.4、32.0%.第9题CDY Company has net income of $500,000 and average assets of $2,000,000. If its profit margin is 20%, then what is its asset turnover ratio?1、1.52、13、1.254、0.8第10题Which of the following correctly defines the relationship between profit margin and asset turnover?1、ROA using the DuPont model is calculated by subtracting asset turnover from profit margin.2、ROA using the DuPont model is calculated by multiplying profit margin times asset turnover.3、ROA using the DuPont model is calculated by dividing profit margin by asset turnover4、There is no relationship between profit margin and asset turnover.。
2015年CMA中文考试题目9
2015年CMA考试题1、 Henry公司采用直接人工小时作为基数分配制造费用于生产线，两年前公司对生产线进行广泛的创新和现代化改造，重新设计了生产工艺，购置了大量的自动化设备，并解雇了60%的非工会职工。
下面哪些描述适合Henry公司的情形？I. 公司的工厂制造费用比例可能增加II. 使用直接人工小时作为分配基数似乎不恰当III. 公司将难以正确地计算人工差异IV. 公司应对经济下滑而需迅速降低成本的能力可能降低A. I, II, III, 和 IV.B. I 、II 和IVC. II 和 IVD. I 和 III答案：B2、Pelder公司生产两种类型的建筑用工程诊断设备，X光和超声波。
这两种设备虽然采用不同的技术，但它们由公司的同一家工厂生产。
公司通过加总直接材料、直接人工和制造费用（根据直接人工小分配）已经计算出这两种产品的制造成本。
该工厂有三个辅助部门支持生产此两种产品的单一生产线。
这些部门预算的间接费用开支见下：部门工程设计材料处理调试合计$6,000 $5,000 $3,000 $14,000 公司在此期间预算的制造作业及其成本如下：产品X光超声产销量50 100直接材料$5,000 $8,000直接人工工时100 300直接人工成本$4,000 $12,000配件使用量400 600工程调整次数 2 1调试次数8 7请问采用作业成本法来计算一件超声波设备的预算成本是多少？A. $225.B. $264.C. $293.D. $305.答案：B3、Leese 公司最近这一会计年度中，质量方面的财务数据见下：返工成本$110,000质保维修成本280,000产品线检查95,000工艺设计300,000供应商评估240,000员工培训150,000产品测试65,000设备故障70,000产品废料195,000退货成本180,000客户支持35,000产品质量索赔80,000请问公司该年质量成本报告上列示的预防成本总额应该是多少？A. $390,000.B. $450,000.C. $690,000.D. $755,000. 答案：C。
CMA中文考试题目
2015年CMA考试题1、某公司生产一种产品，需要经过两个生产部门，压装和总成。
直接材料在总成车间当转换成本50%完工时投入。
转换成本随着生产进程的进行平均投入。
四月份在总成车间有如下数据Units4月1日半成品 5,0004月份从压装车间转入的半成品 3,000生产完工的最终检验时报废产品 2,500通过检验转入成品仓库的产品 2,8004月份末总成车间在产品是多少A. 2850个B. 3400个C. 2700个D. 2600个答案：C2、Limber公司当年有以下成本数据直接材料$20直接人工$25可变间接成本$10固定间接成本$15总单位成本$70固定间接成本是基于每年8,000个产品的产能。
基于以上数据，生产9000个产品的全年总生产成本为多少?A $560,000B $575,000C $615,000D $630,000答案：C3、Valyn公司采用吸收成本作为内部报告。
但是公司正在考虑采用变动成本法。
关于Valyn 公司自然年的计划和实际经营情况的数据如下所示：下表所示的计划单位产品成本结构是根据每年生产和销售140,000个来估计的。
Valyn使用预先设定的生产间接费用率来将生产间接费用摊给产品。
因此，$9.00/个的混合生产间接费用用于吸收成本法的目的。
任何过度分摊或分摊不足在财年末被记在销售成本的账上。
吸收成本法下的期初产成品存货的价值是用前一年计划的单位生产成本来计量的。
前一年的单位生产成本与当年的计划单位生产成本相同。
期初和期末都没有在制品存货。
计划与实际的单位售价是$70.00。
使用变动成本法，Valyn Corporation公司确认为费用的总变动成本是多少？A、$4,375,000B、$3,125,000C、$3,250,000D、$4,550,000答案：AX。
2015年 CMA P1部分考题答案解析
2015 CMA P1部分考题答案与解析
（1）答案：B
解题思路：约当量计算中，除了期初一次性投料和逐步投料外，还存在一种根据完工率来投料的情况，这种情况下，我们一般根据完工率来判断是否在当期进行了投料
本题中，材料B在完工率在20%的时候投入40% 在完工率达到80%的时候投入60%，所以期末的完工率只有50%，材料B只进行了一次投料，对于期末存货而言，材料B的约当量=40%*22000=8800 （2）答案：A
考点：变动成本法
解析：边际贡献=（100-50-5*75%）*100+（200-50-5）*100=19125
因为是变动成本法，所以固定成本不变，企业利润是9125-5000=14125
（3）答案：D
解题思路：掌握价值链的组成部分
价值链可以分解成3个部分：上游部分（供应链管理）、经营部分和下游部分（客户关系管理）
A错，这都是制造成本
B错，这是制造成本和期间费用
C错，这都是公司内部发生的成本
（4）答案：B
解题思路：掌握吸收成本法与变动成本法利润的比较
当期末存货数量上升时，吸收成本法的利润更高；当期末存货数量下降时，变动成本法的利润更高，期初存货量大于期末存货量意味着期末存货数量下降，则变动成本法的利润更高。
（5）答案：B
解析和考点：
盈亏平衡点=可避免的固定成本/单位边际贡献。
固定成本= $120,000。
单位边际贡献= $6 = ($14 - $3.25 - $4.00 - $0.75)。
盈亏平衡点= ($120,000 / $6)= $20,000
2015年CMA P1部分考题的答案解析分享到这里！。