2025年CMA《财务规划与分析》真题测试卷.docxVIP

2025年CMA《财务规划与分析》真题测试卷

考试时间：______分钟总分：______分姓名：______

第一部分：客观题

1.AcompanyusesaperpetualinventorysystemandappliestheLIFOinventorycostflowassumption.Ifthecompanypurchasesinventoryfor$50,000andlatersellsinventoryfor$80,000,whatistheimpactonthegrossprofitmarginratiocomparedtousingtheFIFOmethod,assumingcostsarerising?

2.Whichofthefollowingisgenerallyconsideredaweaknessofthepaybackperiodmethodofcapitalbudgeting?

3.Thebalancedscorecard(BSC)frameworktypicallyincludeswhichfourperspectives?

4.Acompanyscurrentratiois2.5.Ifthecompanyusescashtopayoffsomeofitscurrentliabilities,whichofthefollowingwillgenerallyoccur?

5.Whichfinancialstatementratiomeasuresacompanysabilitytomeetitsshort-termobligationsusingitsmostliquidassets?

6.Theprocessofforecastingfuturefinancialoutcomesbasedonhistoricaldataandassumptionsisknownas:

7.Whichofthefollowingbudgetingmethodsstartsfromzeroandbuildsthebudgetbasedonexpectedactivitiesfortheupcomingperiod?

8.EconomicValueAdded(EVA)measures:

9.Whichofthefollowingistypicallyconsideredafixedcostintheshortrunforamanufacturingcompany?

10.Thematchingprincipleinaccountingsuggeststhatexpensesshouldberecognized:

11.Whichofthefollowingisaprimaryobjectiveofacompanyscashbudget?

12.Ifacompanysinventoryturnoverratioisdecreasingwhilesalesareincreasing,whatmightthisindicate?

13.Whichofthefollowingfinancialstatementsprovidesinformationaboutacompanysfinancialpositionataspecificpointintime?

14.Theprocessofevaluatingtheoverallperformanceofdifferentbusinessunitsordivisionswithinacompanyisknownas:

15.Whichofthefollowingisacommontechniqueusedforsensitivityanalysisinfinancialplanning?

第二部分：主观题

16.Amanufacturingcompanyisconsideringthepurchaseofanewmachinefor$500,000.Themachineis