cma考试题及答案2019p2.docVIP

cma考试题及答案2019p2

一、单项选择题（每题2分，共10题）

1.Whichofthefollowingisconsideredadirectcostinthecontextofmanufacturingaproduct?

A.Factoryrent

B.Rawmaterials

C.Managerssalary

D.Salescommission

答案：B

2.Theprocessofidentifying,measuring,analyzing,andinterpretingfinancialdatatomakeinformedbusinessdecisionsisknownas:

A.Budgeting

B.Forecasting

C.Financialanalysis

D.Costaccounting

答案：C

3.Whichfinancialstatementprovidesasummaryofacompanysfinancialpositionataspecificpointintime?

A.Incomestatement

B.Cashflowstatement

C.Balancesheet

D.Statementofretainedearnings

答案：C

4.Theaccountingprinciplethatrequirescompaniestorecordtransactionsattheiroriginalcostisknownas:

A.Revenuerecognitionprinciple

B.Matchingprinciple

C.Historicalcostprinciple

D.Fulldisclosureprinciple

答案：C

5.Whichofthefollowingisanon-currentasset?

A.Accountsreceivable

B.Inventory

C.Prepaidexpenses

D.Equipment

答案：D

6.Theratioofnetincometototalassetsisknownas:

A.Profitmarginratio

B.Returnonassets

C.Debt-to-equityratio

D.Currentratio

答案：B

7.Whichofthefollowingisacapitalexpenditure?

A.Purchaseofinventory

B.Paymentofsalaries

C.Repairofofficeequipment

D.Paymentofutilitybills

答案：C

8.Theprocessofevaluatingtheprofitabilityandfeasibilityofpotentialinvestmentsisknownas:

A.Capitalbudgeting

B.Cost-volume-profitanalysis

C.Break-evenanalysis

D.Marginalanalysis

答案：A

9.Whichofthefollowingisasourceofshort-termfinancing?

A.Long-termloans

B.Bonds

C.Bankoverdrafts

D.Preferredstock

答案：C

10.Theaccountingmethodthatallocatesthecostofanassetoveritsusefullifeisknownas:

A.Cashbasisaccounting

B.Accrualbasisaccounting

C.Depreciation

D.Amortization

答案：C

二、多项选择题（每题2分，共10题）

1.Whichofthefollowingareexamplesoffixedcosts?

A.Rent

B.Utilities

C.Salaries

D.Rawmaterials

答案：A,C

2.Thefollowingarecomponentsoftheincomestatement: