每天進(jìn)步一點(diǎn)，向成功邁進(jìn)一點(diǎn)，中博誠(chéng)通CMA習(xí)題板塊時(shí)間到啦~小伙伴兒們一起來(lái)做題吧!

SectionA:BudgetPreparationA部分：預(yù)算編制

1.JuraCorporationisdevelopingstandardsforthenextyear.CurrentlyXZ-26,oneofthematerialponents,isbeingpurchasedfor$36.45perunit.Itisexpectedthattheponent’scostwillincreasebyapproximately10%nextyearandthepricecouldrangefrom$38.75to$44.18perunitdependingonthequantitypurchased.TheappropriatestandardforXZ-26fornextyearshouldbesetatthe

Jura公司正在制定下一年度的標(biāo)準(zhǔn)。目前XZ-26(一種材料成份)采購(gòu)價(jià)為每單位$36.45。下一年度該部件的價(jià)格將會(huì)上漲10%左右，單位價(jià)格將會(huì)在$38.75和$44.18之間浮動(dòng)，這取決于采購(gòu)的數(shù)量。請(qǐng)問下一年度該零部件的合理的標(biāo)準(zhǔn)成本應(yīng)為多少？

a.currentactualcostplustheforecasted10%priceincrease.當(dāng)前實(shí)際成本加上預(yù)計(jì)的10%的價(jià)格上漲

b.lowestpurchasepriceintheanticipatedrangetokeeppressureonpurchasingtoalwaysbuyinthelowestpricerange.預(yù)期浮動(dòng)范圍內(nèi)的低價(jià)格，以給采購(gòu)上帶來(lái)壓力：促使他們一定要在低的價(jià)格范圍內(nèi)采購(gòu)

c.highestpriceintheanticipatedrangetoinsurethatthereareonlyfavorablepurchasepricevariances.預(yù)期浮動(dòng)范圍內(nèi)的高價(jià)格，以使采購(gòu)價(jià)格差異保持為有利差異

d.priceagreeduponbythepurchasingmanagerandtheappropriatelevelofpanymanagement.按采購(gòu)經(jīng)理和公司管理層的適當(dāng)層級(jí)同意的價(jià)格

2.Whichoneofthefollowingwillallowabetteruseofstandardcostsandvarianceanalysistohelpimprovemanagerialdecision-making?

下列哪一項(xiàng)將有助于更好的理解標(biāo)準(zhǔn)成本和差異分析，以改善企業(yè)的管理決策？

a.CompanyAdoesnotdifferentiatebetweenvariableandfixedoverheadincalculatingitsoverheadvariances.公司A在計(jì)算其制造費(fèi)用差異時(shí)，并沒有把變動(dòng)性的和固定性的制造費(fèi)用區(qū)分開來(lái)

b.CompanyBusestheprioryear’saverageactualcostasthecurrentyear’sstandard.公司B用以前年度的平均實(shí)際成本作為本年的標(biāo)準(zhǔn)

c.CompanyCinvestigatesonlynegativevariances.公司C只關(guān)注調(diào)查分析不利差異

d.CompanyDconstantlyrevisesstandardstoreflectlearningcurves.公司D不斷地修訂標(biāo)準(zhǔn)以反映學(xué)習(xí)曲線（learningcurve）的規(guī)律

3.AfterperformingathoroughstudyofMichiganCompany’soperations,anindependentconsultantdeterminedthatthefirm’slaborstandardswereprobablytootight.Whichoneofthefollowingfactswouldbeinconsistentwiththeconsultant’sconclusion?

在對(duì)密歇根公司的運(yùn)營(yíng)情況做了全面的調(diào)研以后，一位獨(dú)立的咨詢顧問認(rèn)為公司的勞動(dòng)力標(biāo)準(zhǔn)設(shè)定可能過(guò)緊。下列提到的哪一項(xiàng)事實(shí)和該咨詢顧問的結(jié)論不一致？

a.Areviewofperformancereportsrevealedthepresenceofmanyunfavorableefficiencyvariances.對(duì)業(yè)績(jī)報(bào)告的審查，顯示存在著很多生產(chǎn)效率的不利差異

b.Michigan’sbudgetingprocesswaswell-definedandbasedonabottom-upphilosophy.公司的預(yù)算編制流程規(guī)定得明白清晰，且遵循自下而上的理念

c.Managementnotedthatminimalincentivebonuseshavebeenpaidinrecentperiods.管理層注意到近幾期的激勵(lì)獎(jiǎng)金支付很少

d.Productionsupervisorsfoundseveralsignificantfluctuationsinmanufacturingvolume,withshort-termincreasesonoutputbeingfollowedbyrapid,sustaineddeclines.生產(chǎn)監(jiān)管人員發(fā)現(xiàn)產(chǎn)量波動(dòng)顯著，大起大落

4.Allofthefollowingareexamplesofbenchmarkingstandardsexcept

下列各項(xiàng)都是標(biāo)桿（benchmarking）標(biāo)準(zhǔn)成本的實(shí)例，但有一項(xiàng)不是。這是哪一項(xiàng)？

a.theperformanceoftheunitduringthepreviousyear.該單位以前年度的業(yè)績(jī)

b.thebestperformanceoftheunitinparablepastperiods.以前可比期間的好業(yè)績(jī)

c.aparisonwithasimilarunitwithinthesamepany.與同一公司相似部門的比較

d.thebestperformanceofapetitorwithasimilaroperation.經(jīng)營(yíng)相似業(yè)務(wù)的競(jìng)爭(zhēng)對(duì)手的好業(yè)績(jī)

5.CountryOvensisafamilyrestaurantchain.Duetoanunexpectedroadconstructionproject,trafficpassingbytheCountryOvensrestaurantinNewtownhassignificantlyincreased.Asaresult,restaurantvolumehassimilarlyincreasedwellbeyondthelevelexpected.Whichtypeofbudgetwouldbemostappropriateinhelpingtherestaurantmanagerplanforrestaurantlaborcosts?CountryOvens是一家家族餐飲連鎖店。一項(xiàng)意想不到的道路建設(shè)項(xiàng)目，使得經(jīng)過(guò)位于Newtown的飯店的客流量大為增加。結(jié)果，飯店的業(yè)務(wù)量也異乎尋常地顯著增加。下面哪一種類型的預(yù)算適合用來(lái)幫助飯店經(jīng)理計(jì)劃好人工成本？

a.Zero-basedbudget.零基預(yù)算

b.Rollingbudget.滾動(dòng)預(yù)算

c.Activity-basedbudget.作業(yè)預(yù)算

d.Flexiblebudget.彈性預(yù)算

答案：1、D2、D3、B4、A5、D

請(qǐng)聯(lián)系網(wǎng)站客服，了解詳細(xì)的優(yōu)惠課程信息~

優(yōu)質(zhì)、權(quán)威、便捷、省心