2025年CMA考试《绩效与分析》冲刺试卷：考前押题必做.docxVIP

2025年CMA考试《绩效与分析》冲刺试卷：考前押题必做

考试时间：______分钟总分：______分姓名：______

一、选择题

1.Acompanyusesastandardcostingsystem.Thestandardlaborcostperunitis2hoursat$15perhour.Duringthemonth,thecompanyproduced1,000unitsandincurred2,050hoursoflaboratatotalcostof$35,700.Whatisthetotallaborvariance?

a)$3,900unfavorable

b)$2,500favorable

c)$1,400unfavorable

d)$2,100favorable

2.Whichofthefollowingisgenerallyconsideredaproductcostunderabsorptioncosting?

a)Salesmanagerssalary

b)Depreciationonfactoryequipment

c)Advertisingexpenses

d)Officerentforthecorporateheadquarters

3.Acompanyhasatargetprofitof$100,000.Thecontributionmarginratiois40%.Ifthefixedcostsare$200,000,whatistherequiredsalesrevenuetoachievethetargetprofit?

a)$500,000

b)$375,000

c)$250,000

d)$400,000

4.Thebalancedscorecardfocusesonfourkeyperspectives.Whichperspectiveprimarilymeasurespastperformanceandfinancialoutcomes?

a)LearningandGrowth

b)Customer

c)InternalBusinessProcesses

d)Financial

5.Whichofthefollowingmethodsismostsuitableforforecastingsaleswhenhistoricaldatashowsaconsistenttrend?

a)Movingaverage

b)Weightedmovingaverage

c)Exponentialsmoothing

d)Regressionanalysis

6.Acompanyusesactivity-basedcosting(ABC)andidentifiestwoactivities:settingupmachinesandprocessingorders.Theactivityratesare$10permachinesetupand$5perorderprocessed.Ifaproductrequires10setupsand50orders,whatisthetotalactivity-basedcostallocatedtothisproduct?

a)$100

b)$250

c)$500

d)$600

7.Whichofthefollowingisabenefitofusingvarianceanalysisinamanagementaccountingsystem?

a)Itdirectlyincreasesnetincome.

b)Itprovidesfeedbackforimprovingperformance.

c)Itautomaticallyreducescosts.

d)Iteliminatesthen