CMA習題 | 能力養(yǎng)成計劃第6期
168 2017-05-26
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SectionA:BudgetPreparationA部分:預算編制
1.PavilionInc.hasimplementedabudgetprocessthatbeginswiththeanalysisofcurrentpracticestofindimprovementsanddeterminechangesneededtoattainimprovements.Thenbudgetsarebasedontheimprovedpracticesorproceduresresultinginbudgetfiguresthatarelowerthanthepreviousperiod.Thefirmexpectstobeabletomanufactureitsproductorrenderitsserviceatalowercost.Thedecreaseinthebudgetamountsaretheconsequenceofdoingthesameactivitymoreefficientlyandwithhigherqualityandisnottheresultofarbitrarycuts.ThebudgetprocessdescribedisreferredtoasPavilion公司采用一種預算編制流程,它從分析當前的實際著手尋找改進空間,從而決定為了達成改進所需要做出的變革。然后以改進的業(yè)務或者流程為基礎(chǔ)編制預算,從而使得預算數(shù)字低于前期。公司想以更低的成本制造產(chǎn)品和提供服務。預算數(shù)字的減少是因為作業(yè)效率和質(zhì)量提高的結(jié)果,而不是因為主觀上隨意削減。上述的這種預算流程被稱為
a.activity-basedbudgeting.作業(yè)預算
b.kaizenbudgeting.持續(xù)改進預算
c.standardcostbudgeting.標準成本預算
d.zero-basedbudgeting.零基預算
2.Abudgetingapproachthatrequiresamanagertojustifytheentirebudgetforeachbudgetperiodisknownas
有一種預算方法要求經(jīng)理去證實每一期預算總體情況的合理性。這種預算是:
a.performancebudgeting.業(yè)績預算
b.programbudgeting.項目預算
c.zero-basebudgeting.零基預算
d.incrementalbudgeting.增量預算
3.Kaizenbudgetingisabudgetingapproachthat持續(xù)改進(Kaizen)預算:
a.focusesonthecostsofactivitiesnecessarytoproduceandsellproductsandservices.把注意力集中在那些生產(chǎn)和銷售產(chǎn)品和服務所必需的作業(yè)的成本
b.adjustscoststotheactuallevelofoutputachievedorexpectedtobeachievedduringthebudgetperiod.按照預算期間實際完成或期望完成的產(chǎn)出水平來調(diào)整成本
c.projectscostsonthebasisoffutureimprovementsratherthancurrentpracticesandmethods.以未來改進為基儲而不是以當前的實踐和做法為基礎(chǔ),對成本作出預測
d.projectsexpensesfromthegroundup,asthoughthebudgetwerebeingpreparedforthefirsttime.對費用重新作出預測,就好像第一次制定此項預算
4.Thetypeofbudgetsystemthatprojectscostsbasedonfutureimprovementsratherthancurrentpracticesandmethodsiscalled以未來的改進、而不是以當前的實踐和做法為基礎(chǔ)對成本作出預測的這種預算方法叫:
a.zero-basedbudgeting.零基預算
b.Kaizenbudgeting.持續(xù)改進(Kaizen)預算
c.flexiblebudgeting.彈性預算
d.activity-basedbudgeting.作業(yè)預算[Thecorrectanswershouldbe‘b’ratherthan‘c’.Pleasecheckwiththeeditor.—jl]
5.Whatwouldbethecorrectchronologicalorderofpreparationforthefollowingbudgets?下列各項預算:
I.Costofgoodssoldbudget.產(chǎn)品銷售成本預算II.Productionbudget.生產(chǎn)預算III.Purchasesbudget.采購預算IV.Administrativebudget.行政管理費預算如按編制的時間先后排列,正確的順序應該是:
a.I,II,III,IV.
b.III,II,IV,I.
c.IV,II,III,I.
d.II,III,I,IV.
答案:1、B2、C3、C4、B5、D
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