cma考試題及答案

一、單項(xiàng)選擇題（每題2分，共10題）1.Whichofthefollowingisaprimaryobjectiveofmanagementaccounting?A.TomaximizeshareholdervalueB.ToensurecompliancewithfinancialregulationsC.Toprovideinformationforinternaldecision-makingD.TomanagefinancialrisksAnswer:C2.Theprocessofidentifying,measuring,analyzing,interpreting,andcommunicatingfinancialinformationtostakeholdersisknownas:A.FinancialplanningB.BudgetingC.FinancialreportingD.CostaccountingAnswer:C3.Whichofthefollowingisakeycomponentofthebalancedscorecard?A.ProfitabilityB.CustomersatisfactionC.MarketshareD.AlloftheaboveAnswer:D4.Thebudgetingprocessthatinvolvesthepreparationofbudgetsforalldepartmentsandthenconsolidatingthemintoamasterbudgetisknownas:A.Top-downbudgetingB.Bottom-upbudgetingC.Zero-basedbudgetingD.IncrementalbudgetingAnswer:B5.Whichofthefollowingisameasureofliquidity?A.Debt-to-equityratioB.CurrentratioC.ReturnonequityD.EarningspershareAnswer:B6.Thecostofgoodssoldiscalculatedby:A.Beginninginventory+Purchases-EndinginventoryB.Beginninginventory-Purchases+EndinginventoryC.Beginninginventory+Purchases+EndinginventoryD.Beginninginventory-Purchases-EndinginventoryAnswer:A7.Whichofthefollowingisacharacteristicofastandardcost?A.ItisahistoricalcostB.ItisabudgetedcostC.ItisaactualcostD.ItisasunkcostAnswer:B8.Theprocessofcomparingactualcoststostandardcostsandanalyzingthevariancesisknownas:A.CostcontrolB.CostmanagementC.VarianceanalysisD.CostaccountingAnswer:C9.Whichofthefollowingisacomponentofthecashconversioncycle?A.InventoryturnoverB.AccountsreceivableturnoverC.AccountspayableturnoverD.AlloftheaboveAnswer:D10.Theprocessofevaluatingthefinancialperformanceofacompanyoveraperiodoftimeisknownas:A.FinancialanalysisB.FinancialplanningC.FinancialreportingD.FinancialmanagementAnswer:A二、多項(xiàng)選擇題（每題2分，共10題）1.Whichofthefollowingareobjectivesofmanagementaccounting?A.Toprovideinformationforinternaldecision-makingB.ToensurecompliancewithfinancialregulationsC.TomaximizeshareholdervalueD.TomanagefinancialrisksAnswer:A,D2.Whatarethekeycomponentsofthebalancedscorecard?A.FinancialB.CustomerC.InternalprocessesD.LearningandgrowthAnswer:A,B,C,D3.Whichofthefollowingaremethodsofbudgeting?A.Top-downbudgetingB.Bottom-upbudgetingC.Zero-basedbudgetingD.IncrementalbudgetingAnswer:A,B,C,D4.Whatarethemeasuresofliquidity?A.CurrentratioB.QuickratioC.Debt-to-equityratioD.CashratioAnswer:A,B,D5.Whichofthefollowingarecomponentsofthecostofgoodssold?A.BeginninginventoryB.PurchasesC.EndinginventoryD.Freight-inAnswer:A,B,D6.Whatarethecharacteristicsofastandardcost?A.ItisabudgetedcostB.ItisahistoricalcostC.ItisaestimatedcostD.ItisaactualcostAnswer:A,C7.Whichofthefollowingarecomponentsofthevarianceanalysis?A.MaterialvarianceB.LaborvarianceC.OverheadvarianceD.SalesvarianceAnswer:A,B,C8.Whatarethecomponentsofthecashconversioncycle?A.InventoryturnoverB.AccountsreceivableturnoverC.AccountspayableturnoverD.DayssalesoutstandingAnswer:A,B,C,D9.Whichofthefollowingaremethodsoffinancialanalysis?A.RatioanalysisB.TrendanalysisC.Common-sizeanalysisD.VerticalanalysisAnswer:A,B,C,D10.Whataretheobjectivesoffinancialmanagement?A.TomaximizeshareholdervalueB.ToensurecompliancewithfinancialregulationsC.TomanagefinancialrisksD.TooptimizetheuseoffinancialresourcesAnswer:A,C,D三、判斷題（每題2分，共10題）1.Managementaccountingisprimarilyconcernedwithprovidinginformationtoexternalstakeholders.Answer:False2.Thebalancedscorecardisatoolusedforfinancialplanning.Answer:False3.Zero-basedbudgetinginvolvesthepreparationofbudgetsbasedonzeroassumptions.Answer:True4.Thecurrentratioisameasureofsolvency.Answer:False5.Standardcostsareusedforcostcontrolpurposes.Answer:True6.Varianceanalysisisusedtoidentifythecausesofcostdifferences.Answer:True7.Thecashconversioncyclemeasuresthetimeittakesforacompanytoconvertitsinvestmentsininventoryandotherresourcesintocashflowsfromsales.Answer:True8.Financialanalysisisusedtoevaluatethefinancialperformanceofacompanyoveraperiodoftime.Answer:True9.Financialmanagementisprimarilyconcernedwithmaximizingshareholdervalue.Answer:True10.Thecostofgoodssoldincludesthecostofbeginninginventory,purchases,andendinginventory.Answer:False四、簡(jiǎn)答題（每題5分，共4題）1.Whatarethemaindifferencesbetweenmanagementaccountingandfinancialaccounting?Managementaccountingfocusesonprovidinginformationforinternaldecision-making,whilefinancialaccountingfocusesonprovidinginformationtoexternalstakeholders.Managementaccountingismoreflexibleandcanincludenon-financialinformation,whilefinancialaccountingfollowsstrictrulesandregulations.Managementaccountingisforward-looking,whilefinancialaccountingisbackward-looking.2.Whatarethestepsinvolvedinthebudgetingprocess?Thestepsinvolvedinthebudgetingprocessincludesettingobjectives,preparingdepartmentalbudgets,consolidatingdepartmentalbudgetsintoamasterbudget,reviewingandrevisingthemasterbudget,andimplementingthebudget.3.Whatisthepurposeofvarianceanalysis?Thepurposeofvarianceanalysisistoidentifythecausesofcostdifferencesbetweenactualcostsandstandardcosts.Thishelpsmanagementtotakecorrectiveactionsandimprovecostcontrol.4.Whatarethecomponentsofthecashconversioncycle?Thecomponentsofthecashconversioncycleincludeinventoryturnover,accountsreceivableturnover,accountspayableturnover,anddayssalesoutstanding.Thesecomponentsmeasurethetimeittakesforacompanytoconvertitsinvestmentsininventoryandotherresourcesintocashflowsfromsales.五、討論題（每題5分，共4題）1.Discusstheroleofmanagementaccountinginstrategicdecision-making.Managementaccountingplaysacrucialroleinstrategicdecision-makingbyprovidingrelevantandtimelyinformationtomanagement.Ithelpsmanagementtoanalyzethefinancialimplicationsofdifferentstrategicoptions,evaluatetheprofitabilityofnewprojects,andmakeinformeddecisionsaboutresourceallocation.Managementaccountingalsohelpsinsettingperformancetargetsandmonitoringtheprogresstowardsachievingthosetargets.2.Discusstheimportanceofbudgetinginorganizationalperformance.Budgetingisimportantinorganizationalperformanceasithelpsinsettingfinancialgoals,allocatingresourceseffectively,andcontrollingcosts.Itprovidesaframeworkforplanningandcoordinatingactivitiesacrossdifferentdepartments,ensuresthatresourcesareusedefficiently,andhelpsinevaluatingtheperformanceofindividualsanddepartments.Budgetingalsopromotesaccountabilityandencouragesemployeestoworktowardsachievingorganizationalobjectives.3.Discussthechallengesofimplementingabalancedscorecardinanorganization.Implementingabalancedscorecardinanorganizationcanbechallengingduetofactorssuchaslackofclarityindefiningobjectives,difficultyinmeasuringnon-financialperformanceindicators,andresistancefromemployees.Itrequiresstrongleadershipandcommitmentfromtopmanagement,aswellaseffectivecommunicationandtrainingtoensuresuccessfulimplementation.Organizationsalsoneedtoestablishasystemfortrackingandreportingperformance,andregularly