1、CMA Exam Retired QuestionsCMA Part 2 Management Accounting and Reporting Examination Questions for PracticeCMA 第二部分管理會計與報告練習題Section A: Budget Preparation A 部分：預算編制1.All of the following are advantages of the use of budgets in a management control system except thatbudgets 下列哪一項不是在管理制度中采用預算的優點所在？a.b

2、.c.d.force management planning. 敦促管理層編制計劃provide performance criteria.提供業績的標準promote communication and coordination within the organization.在組織內部促進和加強協調limit unauthorized expenditures.限制審批的費用開支2.When compared to static budgets, flexible budgets 和固定預算相比，彈性預算a.offer managers a more realistic compariso

3、n of budget and actual fixed cost items under theircontrol. 為經理提供了更加切合實際的可控固定成本的預算和實際比較vide a better understanding of the capacity variances during the period being evaluated. 能更好地理解期間的產能差異。c.encourage managers to use less fixed costs items and more variable cost items that are undertheir contr

4、ol.鼓勵經理少耗用固定成本以及多耗用可控變動成本。d.offer managers a more realistic comparison of budget and actual revenue and cost items under their control. 為經理提供更加切合實際的可控收入及成本項目的預算和實際的比較.3.All of the following are criticisms of the traditional budgeting process except that it下列哪一項不是對傳統預算編制流程的批評？a.makes across-thcuts wh

5、en early budget iterations show that planned expenses are toohigh.當之前的反復預算討論顯示出計劃過高時,對其做全面削減b.incorporates non-financial measures as well as financial measures into its output.預算的結果中揉合了財務指標和非財務指標overemphasizes a fixed time horizon such as one year.過分強調一個固定時間范圍，比如一年is not used until the end of the bu

6、dget period to evaluate performance.直到預算期結束之后, 傳統預算才被用來考評業績.c.d.4.Rainbow Inc. recently appointed Margaret Joyce as vice president of finance and asked her to design a new budgeting system. Joyce has changed to a monthly budgeting system by dividing the companys annual budget by twelve. Joyce then p

7、repared monthly budgets for each department and asked the managers to submit monthly reports comparing actual to budget. A sample monthly report for Department A is shown below.彩虹公司最近任命 Margaret Joyce 為負責財務的副總裁，要求她設計一套新的預算編制制度。Joyce 做了改變，通過把公司的年度預算除以十二，這樣就成了一種按月編制預算的制度。然后 Joyce 為每個部門編制一份月度預算，并讓面是一份

8、A 部門的月度報表的樣本：經理每呈上一份實際和預算作對比的報告。下© 2008 Institute of Certified Management AccountantsCMA Exam Retired QuestionsRainbow Inc.Monthly Report for Department AActual 1,000Budget900Variance100FUnitsVariable production costs Direct materialDirect laborVariable factory overhead Fixed costsDepreciation

9、Taxes InsuranceAdministration MarketingTotal costs$2,800 4,8004,250$2,700 4,5004,050$100U 300U200U3,0001,0001,5001,100 1,000$19,4502,7009001,350990 900$18,090300U100U150U110U 100U$1,360UThis monthly budget has been imposed from the top and will create behavior problems. following are causes of such

10、problems exceptAll of the這份月度報告自上而下執行，且會引起一些行為問題（behavior problems）。下列各項中，哪一項不是引起這些行為問題的所在？a.b.c.d.the use of a flexible budget rather than a fixed budget.采用的是彈性預算而不是固定預算top management authoritarian attitude toward the budget process.最高管理對預算流程的態度the inclusion of noncontrollable costs such as depreci

11、ation.包括了一些不可控的成本，比如折舊the lack of consideration for factors such as seasonality.因素考慮不周，比如說季節性因素5.The following sequence of steps are employed by a company to develop its annual profit plan. 下面是某家公司編制年度利潤計劃的步驟順序：·Planning guidelines are disseminated downward by top management after receiving inp

12、ut from alllevels of management.在匯總各管理層提供的信息后，由最高管理達1.A sales budget is prepared by individual sales units reflecting the sales targets of the various segments. This provides the basis for departmental production budgets and other related編制計劃的框架，并向下傳·© 2008 Institute of Certified Managemen

13、t Accountants彩虹公司 A 部門月度報表實際預算差異產量1,000900100F變動性的生產成本直接材料$2,800$2,700$100U直接人工4,8004,500300U變動性制造費用4,2504,050200U固定成本折舊3,0002,700300U稅金1,000900100U保險1,5001,350150U行政1,100990110U費用 1,000 900100U總成本$19,450$18,090$1,360UCMA Exam Retired Questionscomponents by the various operating units. Communication

14、 is primarily lateral with some upwardcommunication possible.各銷售生產預算提供基礎以及為各營運編制銷售預算，該預算體現各分部的銷售目標。這為的提供預算的其它組成部分。以橫向為主，向上縱向為輔。·A profit plan is submitted to top management for coordination and review. recommendations and revisions are acted upon by middle management. resubmitted for further re

15、view to top management.利潤計劃呈送最高管理Top management's A revised profit plan is進行協調和。最高管理高管理的建議和修改，由中級管理層據以執行。經中級管理層修訂后的利潤計劃，重新提交最 作進一步·Top management grants final approval and distributes the formal plan downward to the variousoperating units.最高管理最終通過后，把正式的計劃下達給各營運This outline of steps best des

16、cribes which one of the following approaches to budget development?以上對各步驟的概述和下列哪一項預算編制方法最為契合？a.b.c.d.Imposed budgeting by top management.通過高級管理層強制執行Bottom-up approach.自下而上Top-down approach. 自上而下Total justification of all activities by operating units.由各營運定奪各項業務的總體合理性6.All of the following are advant

17、ages of top-down budgeting as opposed to participatory budgeting, exceptthat it 和參與型預算編制相比，自上而下的編制預算有它的優勢。下列哪一項不屬于其優勢之列？a.b.c.d.increases coordination of divisional objectives.增加各分部之間的目標的協調性reduces the time required for budgeting.減少預算編制時間may limit the acceptance of proposed goals and objectives.可能限制

18、被提議的目標的接受程度facilitates implementation of strategic plans.戰略計劃更易貫徹執行7.In developing the budget for the next year, which one of the following approaches would produce thegreatest amount of positive motivation and goal congruence?在編制下一年度的預算過程中，下列哪一個方目標趨于一致 1？帶來最大限度的正面激勵和使的目標與企業的總的a.Permit the divisiona

19、l manager to develop the goal for the division that in the managers view willgenerate the greatest amount of profits生最大的Have senior management develop the overall goals and permit the divisional manager to部門經理設定本部門的目標，在該經理看來此目標會產b.determine how these goals will be met.由怎樣去達成這些目標次的管理設定總體目標，并讓部門經理決定c.

20、Have the divisional and senior management jointly develop goals and objectives whileconstructing the corporations overall plan of operation.由部門的和的目標，同時編制公司總體的經營計劃次的管理共同設定公司d.Have the divisional and senior management jointly develop goals and the divisional managerdevelop the implementation plan.由部門和

21、劃次的管理共同設定目標，由部門經理編制執行計8.Which one of the following is not an advantage of a participatory budgeting process?1 Goal congruence，也有直譯作“目標相容”或“目標一致”的。可能有的讀者（應試者）只熟悉其中的一種譯法，也可能不熟悉這兩種譯法的任何一種，所以意譯為“的目標與企業總體目標趨于一致”，目的是使任何讀者都能懂得在講些什么。以下用直譯，也用意譯表明。在目前對管理學科方面英語詞匯譯法不統一的情況下，不得已而如此做了。譯者© 2008 Institute of Ce

22、rtified Management AccountantsCMA Exam Retired Questions下列哪一項不是參與型預算編制流程的優點？a.b.c.d.Coordination between departments.部門之間的協調Communication between departments. 部門之間的Goal congruence. 目標相容（的目標與企業總體目標趨于一致）Control of uncertainties.對不確定性的9.In developing the budget for the next year, which one of the follo

23、wing approaches would produce thegreatest amount of positive motivation and goal congruence?在編制下一年度的預算過程中，下列哪一個方業總體目標趨于一致）？帶來最大限度的正面激勵和目標相容（的目標與企a.Permit the divisional manager to develop the goal for the division that in the managers view willgenerate the greatest amount of profits生最大的部門經理設定本部門的目標，

24、在該經理看來此目標會產b.Have senior management develop the overall goals and permit the divisional manager todetermine how these goals will be met.讓高級經理層設定總體目標，并且部門經理達成這些目標Have the divisional and senior management jointly develop goals and objectives while constructing the corporations overall plan of operatio

25、n.部門經理和高級經理層共同設定公司的目標，同時編制公司總體的經營計劃Have the divisional and senior management jointly develop goals and the divisional manager develop the implementation plan.部門經理和高級經理層共同設定目標，由部門經理編制執行計劃決定怎樣去c.d.This question is exactly the same with Question #7, and should be deleted. editor.jlPlease check with the

26、© 2008 Institute of Certified Management AccountantsCMA Exam Retired Questions10.Which one of the following statements concerning approaches for the budget development process iscorrect?關于預算編制流程的表述中，下列哪一項是正確的？a.The top-down approach to budgeting will not ensure adherence to strategic organizati

27、onal goals.自上而下的預算編制方法保證戰略性的組織目標得到很好貫徹b.To prevent ambiguity, once departmental budgeted goals have been developed, they should remain fixed even if the sales forecast upon which they are based proves to be wrong in the middle of the fiscal year.為了防止捉摸不定，一旦設定了部門預算指標，這些指標就該保持不變，哪怕先前引以為據的銷售在年度中間發現是錯誤的

28、。c.With the information technology available, the role of budgets as an organizational communicationdevice has declined.鑒于的便利，預算作為組織協調的作用已經式微d.Since department managers have the most detailed knowledge about organizational operations,they should use this information as the building blocks of the ope

29、rating budget.鑒于部門經理對各該部門營運的細節最為了解，應該利用他們掌握的信息作為編制經營預算的基礎11.Rock Industries has four divisions. In the quest to develop a more achievable budget for the coming year, the chief executive officer has elected to develop the companys budget by using a decentralizedbottom-up budget approach. Chip Jones i

30、s production manager in one of the divisions. Jones involvement in the budget process this year will probablyRock 公司擁有四個分部。為了使來年的預算目標更切合實際，公司 CEO 選用分權化的自下而上的方法編制下年預算。Chip Jones 是某分部的生產經理。你認為 Jones 今年在預算編制過程中可能做些什么呢？a.b.be negligible.沒有什么可值得一提的。require development of a production budget that is forwa

31、rded to the Budget Department.編制生產預算遞交預算部門require development of a production budget after receiving the divisions projected sales forecast.c.在收到本分部的銷售后，編制生產預算d.require development of a production budget based on the prior years manufacturing activity.根據上一年度的制造活動編制生產預算12.Helen Thomas, Amador Corpora

32、tions vice president of planning, has seen and heard it all. She has told the corporate controller that she is “.very upset with the degree of slack that veteran managers usewhen preparing their budgets.”Thomas has considered implementing some of the following activities during the budgeting process

33、.Amador 公司負責計劃工作的副總裁 Helen Thomas 對發生的事情。她告訴公司的總會計師，她對在編制預算時經驗老到的經理程中實行下列一些措施：所留的“預算寬松余地”很不滿。 Thomas 已經考慮在預算編制過1.Develop the budgets by top management and issue them to lower-leveloperatingunits.由最高管理制定預算指標，然后下達至下級經營2.Study the actual revenues and expenses of previous periods in detail.詳細研究以前各期的實際收入

34、和費用Have the budgets developed by operating units and accept them as submitted by pany-wide budget committee.由經營后批準Share the budgets with all employees as a means to reach company goals and objectives.編制預算，并由全公司范圍的預算委員會提交4.將預算對全體員工公開，以此為達成公司的目標的。© 2008 Institute of Certified Management Acc

35、ountantsCMA Exam Retired Questions5.Use an iterative budgeting process that has several “rounds” of changes initiated by operating units and/or senior managers.采用反復多次修正的預算編制流程，從而由經營單位和/或高級經理提出多輪修改建議Which one of these activities should Amador implement in order to best remedy Thomass concerns, helpel

36、iminate the problems experienced by Amador, and motivatenel?為了最大限度的解決 Thomas 的憂慮和遇到的問題以及激勵員工，Thomas 應該采取上述的哪些措施？a.b.c.d.1 only. 只有措施 12 and 3.措施 2 和 32 and 4.措施 2 和 42, 4, and 5.措施 2，4 和 513.Budgeting problems where departmental managers are repeatedly achieving easy goals or failing to achieve dema

37、nding goals can be best minimized by establishing 部門經理們一再地只是完成容易的目標或者未能完成的目標，我們可以通過建立下列哪一項措施盡量消除這樣的預算問題？a.b.preventive controls.預防性a policy that allows managers to build slack into the budget.寬松余地的政策部門經理們在預算過程中實施留有c.participative budgeting where managers pursue objectives consistent with those set b

38、y topmanagement.部門經理和最高管理的目標相一致的參與型預算編制制度d.better communication whereby managers discuss budget matters daily with their superiors.部門經理和就預算問題進行討論以便更好的交流的制度14.All of the following behaviors are likely to occur under management by objectives (MBO) except the 在實行目標管理（MBO）的情況下，下列哪一項行為可能發生?a.b.c.d.lack o

39、f communication and feedback.缺乏和反饋uof managerial action in achieving organizational goals.為達成組織目標，管理上行動一致attempt to attain goal congruence.企圖達成目標相容（的目標與企業總體目標趨于一致）motivation to achieve realistic but challenging goals.鼓勵去完成現實的但也具有性的目標15.Which one of the following items would most likely cause the pla

40、nning and budgeting system to fail?The lack of缺少下列哪一項最有可能導致計劃和預算編制制度達不到理想的目標？a.b.c.d.historical financial data.歷史的財務數據input from several levels of management.來自各級管理層的看法top management support.最高管理的支持adherence to rigid budgets during the year.在年度中遵照剛性的預算辦事16.All of the following are disadvantages of t

41、op-down budgeting as opposed to participatory budgeting,except that it 和參與型預算編制相比，自上而下的預算編制有它的缺點。下列哪一項不屬于缺點之列？a.b.may result in a budget that is not possible to achieve.可能導致預算完不成may limit the acceptance of proposed goals and objectives.可能會限制下級層次對的接受程度© 2008 Institute of Certified Management Acc

42、ountants提議的目標CMA Exam Retired Questionsc.d.reduces the communication between employees and management.降低員工和管理層之間的reduces the time required for budgeting.減少預算編制所需要的時間17.Suboptimal decision making is not likely to occur when在下列哪一種情況出次優決策的事很可能出現？a.there is little congruence among the overall organizati

43、on goals, the subunit goals, and theindividual goals of decision makers.組織的總體目標、子缺乏一致性目標以及者個人的目標之間，b.goals and standards of performance are set by the top-management.目標和業績標準均由最高管理制定c.guidance is given to subunit managers about how standards and goals affect them.關于標準和組織目標對子有何影響的的指導性意見，都要提交給各子的經理d.th

44、e subunits in the organization compete with each other for the same input factors or for the samecustomers.一個組織的各子之間，就同樣的投入要素或者同樣的客戶群體進行競爭18.All of the following statements concerning standard costs are correct except that關于標準成本的闡述，下列哪一項是錯誤的？a.time and motion studies are often used to determine stan

45、dard costs.在制定標準成本過程中，往往要進行時間和動作研究standard costs are usually set for one year.設定的標準成本的適用期間一般為一年standard costs can be used in costing inventory accounts.標準成本可以用在計算存貨成本的賬戶中standard costs are usually stated in total, while budgeted costs are usually stated on a per-unitb.c.d.basis.標準成本一般以總額列示，而預算的成本一般以

46、（金額）為基礎19.One approach for developing standard costs incorporates communication, bargaining, and interaction among product line managers; the immediate supervisors for whom the standards are being developed; and the accountants and engineers before the standards are accepted by top management. This

47、approach would best be characterized as a(n)有一種制定標準成本的方法：在這種方法下，在標準被最高管理接受之前，生產線管理，直接主管（標準是為他/她們而定的），會計師們和工程師們都參與到互動下列哪一項能最好的刻畫此方法？imposed approach.強制執行法、討價還價和互動行為中來。a.b.c.d.centralized top-down approach. engineering approach.工程法化的自上而下法team development approach.集體制定法20.When compared with ideal stand

48、ards, practical standards 與理想的標準相比，現實的標準duce lower per-unit product costs.能使得每成本更低result in a less desirable basis for the development of budgets.致使預算制定的基礎不能令人滿意incorporate very generous allowances for spoilage and worker inefficiencies.為員工的無效率工作和設備的毀損提取了充足的準備金d.serve as a better motivating

49、 target for manufacturing目標nel.可以更好的激勵生產制造完成© 2008 Institute of Certified Management AccountantsCMA Exam Retired Questions21.Diana Stinson, Cherry Valley Inc.s factory manager, had lost her patience. Six months ago, she had appointed a team from the production and service departments to finaliz

50、e the allocation of costs and setting of standard costs. They were still feuding, and so she had hired Brennan and Rose, a large consulting firm, to resolve the matter.All of the following are potential consequences of having the standards set by Brennan and Rose exceptthat Cherry Valley 公司的經理 Diana

51、 Stinson 已經失去耐性。六前她從生產部和服務部抽調組成一個小組去完成成本分配和制定標準成本的工作。但是這個小組成員還在吵來吵去，因此她雇了一家大型咨詢公司 Brennan and Rose 去解決此問題。以下各項都是由咨詢公司制定標準成本可能發生的一些后果。但有一項不是，這一項不可能發生的后果是：a.Brennan and Rose may not fully understand Cherry Valleys manufacturing process, resulting insuboptimal performance.咨詢公司可能績充分的理解 Cherry 公司的制造流程，結果

52、導致欠優的業b.employees could react negatively since they did not participate in setting the standards.鑒于職工沒有參與標準的制定 ，他們可能對此抱消極對待的態度there could be dissatisfaction if the standards contain costs which are not controllable by the unit held responsible.如果標準里面包括了一些部門的不可控成本，這樣會引起不滿the standards may appear to l

53、ack management support.這樣制訂的標準，看上去似乎缺乏管理層支持c.d.22.Jura Corporation is developing standards for the next year. Currently XZ-26, one of the material components, is being purchased for $36.45 per unit. It is expected that the components cost will increase by approximately 10% next year and the price co

54、uld range from $38.75 to $44.18 per unit depending on the quantity purchased. The appropriate standard for XZ-26 for next year should be set at theJura 公司正在制定下一年度的標準。目前 XZ-26(一種材料成份)采購價為每$36.45。下一年度該部件的價格將會上漲 10%左右，價格將會在$38.75 和 $44.18 之間浮動，這取決于采購的數量。請問下一年度該零部件的合理的標準成本應為多少？current actual cost plus t

55、he forecasted 10% price increase.當前實際成本加上預計的 10%的價格上漲lowest purchase price in the anticipated range to keep pressure on purchasing to always buy in thea.b.lowest price range.預期浮動范圍內的格范圍內采購highest price in the anticipated range to insure that there are only favorable purchase price variances.預期浮動范圍內的

56、最高價格，以使采購價格差異保持為有利差異price agreed upon by the purchasing manager and the appropriate level of company management.按采購經理和公司管理層的適當層級同意的價格格，以給采購上帶來：促使他們一定要在最低的價c.d.23.Which one of the following will allow a better use of standard costs and variance analysis to help improve managerial decision-making?下列哪一項將有助于更好的理解標準成本和差異分析，以企業的管理決策？a.Company A does not differentiate between variable and fixed overhead in calculating its overheadvari