2025年CMA财务规划与分析模拟题集.docxVIP

2025年CMA财务规划与分析模拟题集

考试时间：______分钟总分：______分姓名：______

第一部分

1.Acompanyusestheweightedaveragecostmethodforinventoryvaluation.DuringJune,itpurchased300unitsat$10perunitand500unitsat$12perunit.Assumingtherewerenobeginninginventory,whatisthecostofgoodssoldif600unitsweresoldduringJune?

2.Whichofthefollowingisgenerallyconsideredafixedcostintheshortrunforamanufacturingcompany?

a)Rawmaterials

b)Depreciationonfactoryequipment

c)Directlabor

d)Salescommission

3.Acompanyreportedsalesrevenueof$500,000,variablecostsof$300,000,andfixedcostsof$200,000.Whatisthecontributionmarginratio?

4.Thebreak-evenpointinsalesdollarsiscalculatedtobe$400,000.Ifthecompanystargetprofitis$100,000,howmuchsalesrevenuemustitachieve?

5.WhichofthefollowingstatementsistrueregardingtheDuPontanalysisofROE?

a)Itisolatestheeffectoffinancialleverageonprofitability.

b)Itshowstherelationshipbetweenprofitmargin,assetturnover,andfinancialleverage.

c)Itprimarilyfocusesontheefficiencyofinventorymanagement.

d)Itisonlyusefulforcompanieswithhighlevelsofinventory.

6.Acompanybudgeted$100,000foradvertisinginJulyandactualresultsshowed$110,000spent.Thisisanexampleofa:

a)Favorablevariance

b)Unfavorablevariance

c)Budgetarysurplus

d)Standardcostdeviation

7.Theprocessofrevisingbudgetsperiodicallytoreflectchangesinbusinessconditionsiscalled:

a)Zero-basedbudgeting

b)Incrementalbudgeting

c)Rollingbudgeting

d)Activity-basedbudgeting

8.Whichofthefollowingistypicallyincludedinthesellingandadministrativeexpensessectionofabudget?

a)Costofgoodsmanufactured

b)Depreciationonfactoryequipment

c)Salessalaries

d)Rawmaterialpurchases

9.Acompanyusesthedirectmethodtoprepareitsstatementofc