2025年CMA《财务规划与分析》真题练习卷.docxVIP

2025年CMA《财务规划与分析》真题练习卷

考试时间：______分钟总分：______分姓名：______

一、

1.Acompanyusesastandardcostingsystemandproducesasingleproduct.Thestandarddirectlaborcostperunitis$15basedon3hoursofworkat$5perhour.Duringtheperiod,thecompanyincurred$120,000inactualdirectlaborcostsfor6,000directlaborhoursworked.Theactualoutputwas4,000units.Whatisthetotaldirectlaborvariancefortheperiod?

A.$6,000unfavorable

B.$9,000unfavorable

C.$3,000favorable

D.$9,000favorable

2.Whichofthefollowingisgenerallyconsideredastrengthofthepaybackperiodmethodofcapitalbudgeting?

A.Itconsidersthetimevalueofmoney.

B.Itiseasytounderstandandcompute.

C.Itdirectlymeasurestheprofitabilityofaninvestment.

D.Itemphasizescashflowsgeneratedintheearlyyearsofaninvestment.

3.Acompanyhasthefollowingdataforitsproduct:

*Sellingpriceperunit:$50

*Variablecostperunit:$30

*Fixedcosts:$100,000

Thebreak-evenpointinsalesunitsisclosestto:

A.2,000units

B.3,333units

C.4,000units

D.5,000units

4.Thebalancedscorecard(BSC)frameworktypicallyincludeswhichofthefollowingperspectives?

A.Financial,Customer,InternalProcess,LearningGrowth

B.Revenue,Cost,Profit,Return

C.Liquidity,Solvency,Profitability,Efficiency

D.MarketShare,CustomerSatisfaction,ProductQuality,EmployeeTurnover

5.Acompanyispreparingitsmasterbudget.Thesalesbudgetshowsexpectedunitsalesof10,000unitsinApriland12,000unitsinMay.Thefinishedgoodsinventorypolicyistomaintainanendinginventoryequalto20%ofthenextmonthssalesneeds.WhatistherequiredproductionforMay,assumingnobeginninginventoryforMay?

A.9,600units

B.12,000units

C.14,400units

D.16,000units

二、

6.Acompanyusesthehigh-lowmethodtoestimateitsfixedandvariablecosts