cma考试试题及答案.pdfVIP

cma考试试题及答案

CMA（CertifiedManagementAccountant）是国际管理会计师资格认

证，对于从事管理会计和财务管理领域的人士具有较高的认可和权威

性。准备CMA考试是很多财务从业人员的目标，下面将介绍一些

CMA考试的试题及答案。

一、单选题

1.Whichofthefollowingisnotapurposeofbudgeting?

A.Planningandgoal-setting

B.Evaluatingperformance

C.Providingfeedback

D.Identifyingrisk

Answer:D

2.Whichofthefollowingisnotanexampleofacriticalfinancialratio?

A.Currentratio

B.Returnoninvestment(ROI)

C.Grossprofitmargin

D.Customersatisfactionratio

Answer:D

3.Whichofthefollowingisanexampleofafixedcost?

A.Directmaterialscost

B.Directlaborcost

C.Rentexpense

D.Salescommission

Answer:C

二、多选题

1.Whichofthefollowingareadvantagesofusingactivity-basedcosting

(ABC)system?(Selectallthatapply.)

A.Moreaccurateproductcosting

B.Bettercostcontrol

C.Improveddecision-making

D.Lowerimplementationcosts

Answer:A,B,C

2.Whichofthefollowingarecomponentsoftheincomestatement?

(Selectallthatapply.)

A.Revenue

B.Costofgoodssold

C.Operatingexpenses

D.Assets

Answer:A,B,C

3.Whichofthefollowingaremethodsusedtoevaluatecapitalbudgeting

projects?(Selectallthatapply.)

A.Netpresentvalue(NPV)

B.Internalrateofreturn(IRR)

C.Paybackperiod

D.Returnoninvestment(ROI)

Answer:A,B,C

三、问答题

1.Whatisthepurposeofvarianceanalysisinmanagementaccounting?

Varianceanalysisisusedtocomparetheactualperformanceofa

businesswiththeplannedorexpectedperformance.Ithelpsidentifythe

reasonsbehindanydifferencesbetweenthetwo,allowingmanagementto

takecorrectiveactionsifnecessary.Byanalyzingvariances,management

canassesstheeffectivenessoftheirplanningandcontrolsystemsandmake

informeddecisionstoim