2025年CMA考试内部管理模拟试卷（含答案）.docx

2025年CMA考试内部管理模拟试卷（含答案）

考试时间：______分钟总分：______分姓名：______

2025年CMA考试内部管理模拟试卷（内部管理部分）

指示：请根据题目要求，在答题纸上完成作答。

1.Amanufacturingcompanyispreparingitsmasterbudgetfortheupcomingyear.Whichofthefollowingstatementsbestdescribestherelationshipbetweenstaticbudgetsandflexiblebudgets?

a)Staticbudgetsarealwaysmoreaccuratethanflexiblebudgetsbecausetheyarebasedonasinglelevelofactivity.

b)Flexiblebudgetsadjustforchangesintheactuallevelofactivity,makingthemmorerelevantforperformanceevaluationthanstaticbudgets.

c)Staticbudgetsareprimarilyusedforplanningpurposes,whileflexiblebudgetsareusedforcontrolpurposesonly.

d)Thechoicebetweenstaticandflexiblebudgetsdependsonthecompanyspreferredbudgetingmethodology,withnoinherentadvantagetoeither.

2.Acompanyusesactivity-basedcosting(ABC)toallocateoverheadcosts.WhichofthefollowingactivitiesismostlikelytobeacandidateforABCcostpoolallocation?

a)Generalfactoryrent

b)Salaryofthechieffinancialofficer

c)Machinesetuptimeforaspecificproduct

d)Electricityconsumptionfortheentirefactoryfloor

3.AccordingtotheCOSOInternalControlFramework,whichcomponentisprimarilyfocusedonmonitoringactivitiesandensuringtheeffectivenessoftheotherinternalcontrolcomponentsovertime?

a)ControlEnvironment

b)RiskAssessment

c)InformationandCommunication

d)MonitoringActivities

4.Amanagerisevaluatingtheperformanceoftwodifferentinvestmentprojectsusingthepaybackperiodmethod.Whichofthefollowingstatementsisalimitationofthepaybackperiodmethod?

a)Itdoesnotconsiderthetimevalueofmoney.

b)Itprovidesameasureoftheprojectsliquidity.

c)Itignorescashflowsthatoccurafterthepaybackperiod.

d)Itissimpletocalculateandunderstand.

5.Acompanyusesabalancedscorecard(BSC)tomeasureper