注册管理会计师CMA考试历年试题-第二部分—管理会计与报告考试习题（483题）

注册管理会计师CMA考试历年试题-第二部分—管理会计与报告考试习题（483题）

Section A: Budget Preparation A 部分：预算编制
1. All of the following are advantages of the use of budgets in a management control system except that
budgets 下列哪一项不是在管理控制制度中采用预算的优点所在？
a. force management planning. 敦促管理层编制计划
b. provide performance criteria.提供业绩考核的标准
c. promote communication and coordination within the organization.在组织内部促进沟通和加强协调
d. limit unauthorized expenditures.限制未经授权审批的费用开支

3. All of the following are criticisms of the traditional budgeting process except that it
下列哪一项不是对传统预算编制流程的批评？
a. makes across-the-board cuts when early budget iterations show that planned expenses are too
high.当之前的反复预算讨论显示出计划支出过高时,对其做全面削减
b. incorporates non-financial measures as well as financial measures into its output.预算的结果中揉
合了财务指标和非财务指标
c. overemphasizes a fixed time horizon such as one year.过分强调一个固定时间范围，比如一年
d. is not used until the end of the budget period to evaluate performance.直到预算期结束之后, 传统
预算才被用来考评业绩.

6. All of the following are advantages of top-down budgeting as opposed to participatory budgeting, except
that it 和参与型预算编制相比，自上而下的编制预算有它的优势。下列哪一项不属于其优势之列？
a. increases coordination of divisional objectives.增加各分部之间的目标的协调性
b. reduces the time required for budgeting.减少预算编制时间
c. may limit the acceptance of proposed goals and objectives.可能限制被提议的目标的接受程度
d. facilitates implementation of strategic plans.战略计划更易贯彻执行

7. In developing the budget for the next year, which one of the following approaches would produce the
greatest amount of positive motivation and goal congruence?
在编制下一年度的预算过程中，下列哪一个方法会带来最大限度的正面激励和使各部门的目标与企业的总的
目标趋于一致1？
a. Permit the divisional manager to develop the goal for the division that in the manager’s view will
generate the greatest amount of profits 允许部门经理设定本部门的目标，在该经理看来此目标会产
生最大的收益
b. Have senior management develop the overall goals and permit the divisional manager to
determine how these goals will be met.由高层次的管理当局设定总体目标，并让部门经理有权决定
怎样去达成这些目标
c. Have the divisional and senior management jointly develop goals and objectives while
constructing the corporation’s overall plan of operation.由部门的和高层次的管理当局共同设定公司
的目标，同时编制公司总体的经营计划
d. Have the divisional and senior management jointly develop goals and the divisional manager
develop the implementation plan.由部门和高层次的管理当局共同设定目标，由部门经理编制执行计
划
8. Which one of the following is not an advantage of a participatory budgeting process?
1 Goal congruence，也有直译作“目标相容”或“目标一致”的。可能有的读者（应试者）只熟悉其中的一种译法，也可能不熟悉
这两种译法的任何一种，所以意译为“各部门的目标与企业总体目标趋于一致”，目的是使任何读者都能懂得在讲些什么。以下用
直译，也用意译表明。在目前对管理学科方面英语词汇译法不统一的情况下，不得已而如此做了。—译者
CMA Exam Retired Questions

下列哪一项不是参与型预算编制流程的优点？
a. Coordination between departments. 部门之间的协调
b. Communication between departments. 部门之间的沟通
c. Goal congruence. 目标相容（各部门的目标与企业总体目标趋于一致）
d. Control of uncertainties.对不确定性的控制

88. Roberta Johnson is the manager of SleepWell Inn, one of a chain of motels located throughout the United
States. An example of an operating cost at SleepWell that is semivariable is
Roberta Johnson 是Sleepwell 旅馆的经理，Sleepwell 是一家遍布美国的汽车旅馆连锁店。请问下面哪一
项是此公司的半变动的经营成本？
a. the security guard’s salary.保安的工资
b. electricity.电费
c. postage for reservation confirmations.向顾客确认订房所花费的邮资
d. local yellow pages advertising.在当地工商企业电话号码簿上作广告的费用

89. Indirect and common costs often make up a significant portion of the cost of a product. All of the
following are reasons for indirect cost allocation to cost objects except to
间接和共同的成本往往占到产品成本的很大一部分。下面哪一项不是分配间接成本至成本对象的原因？
a. reduce total costs identified with products.减少归属到各该产品的总成本
b. measure income and assets for external reporting purposes.出于对外编制报告的目的而要去计量
收益和资产
c. justify costs for reimbursement purposes.出于成本补偿目的而去合理计算成本
d. provide information for economic decision making.为经济决策提供信息

90. The relevant range refers to the activity levels over which
相关范围指的是在某个业务量水平上,
a. cost relationships hold constant.成本关系保持不变
b. costs fluctuate.成本波动
c. production varies.产量变化
d. relevant costs are incurred. 发生相关成本