2025年CIMA管理会计职业能力认证考试冲刺试卷：实战演练.docxVIP

2025年CIMA管理会计职业能力认证考试冲刺试卷：实战演练

考试时间：______分钟总分：______分姓名：______

一、选择题（每题2分，共20分）

1.WhichofthefollowingisNOTacharacteristicofacostcenter?

a)Generatesrevenue

b)Incurscosts

c)Difficulttomeasureprofitability

d)Holdssignificantdecision-makingpower

2.Theprocessofpreparingabudgetforeachdepartmentwithinanorganizationisknownas:

a)Zero-basedbudgeting

b)Rollingforecast

c)Departmentalbudgeting

d)Activity-basedbudgeting

3.Whichofthefollowingtechniquesismostcommonlyusedforappraisingtheperformanceofacompanysinvestmentcenters?

a)Varianceanalysis

b)Returnoninvestment(ROI)

c)Balancedscorecard

d)Activity-basedcosting

4.Thebudgetarycontrolprocessinvolves:

a)Preparingbudgets

b)Comparingactualresultswithbudgetedfigures

c)Analyzingvariances

d)Alloftheabove

5.WhichofthefollowingstatementsisTRUEregardingastandardcostsystem?

a)Itisonlyusefulfororganizationswithstableproductlines.

b)Itprovidesabasisforperformanceevaluationandcostcontrol.

c)Iteliminatestheneedforactualcostrecording.

d)Itisprimarilyusedforexternalfinancialreporting.

6.Whichofthefollowingisabenefitofusingactivity-basedcosting(ABC)?

a)Simplifiesthecostingprocess

b)Providesmoreaccurateproductcosts

c)Reducesthenumberofcostpools

d)Focusesondepartmentaloverheadcosts

7.Whichofthefollowingisanon-financialperformancemeasure?

a)Earningspershare

b)Customersatisfaction

c)Returnonassets

d)EBITDA

8.Abudgetthatassumesnochangesfromthepreviousperiodisknownasa:

a)Zero-basedbudget

b)Incrementalbudget

c)Staticbudget

d)Flexiblebudget

9.Whichofthefollowingisapotentialdisadvantageofusingabalancedscorecard?

a)Itprovidesacomprehensiveviewofperformance.

b)Itcanbedifficulttoim