2026年2025cma考试题及答案.docVIP

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2026年2025cma考试题及答案

一、填空题(每题2分,共20分)

1.Theprimarygoalofabalancedscorecardisto__________theorganizationsstrategicobjectiveswithitsperformancemetrics.

2.Incostaccounting,thedifferencebetweenactualcostsandstandardcostsisknownas__________variance.

3.The__________methodiscommonlyusedforallocatingoverheadcostsbasedonmachinehours.

4.A__________isafinancialmetricthatmeasuresthereturnoninvestmentbycomparingnetprofittototalassets.

5.The__________principlestatesthatmanagementshouldexerciseduecareanddiligencein

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