cma中文题库2中英文对照part2

1、PART-2管理会计及报告题库Management Accounting and Reporting国际教学管理中心 制：alex.sunTel：Add：北京市海淀北二街 8 号中关村 SOHO-907管理会计培训国际是中国最大的专注于管理会计培训的机构，致力于为中国企业培养国际一流的管理会计，提升中国企业的国际竞争力。国际凭借一流的师资阵容、国际领先的管家式服务、独树一帜的分体式教学、国内顶尖的教学研发团队以及独特的共享服务中心，成为国内首屈一指的管理会计专业培训机构。国际只提供管理会计系列课程，管，自 2003 年至今理会计师认证系列课程、管理会计内训系列课程以及管理会计定制课程三大类。学

2、员遍及领培训的学员近 6 万人次，是中国专业财务管理培训领域的领跑者。基于学员服务的架构战略合作中心大学、总会计师、IMA 等等）在管理会计领域共战略合作中心是与合作伙伴（、同研发与探索的平台。在这里我们共同研究制定新培训体系，立足中国企业现实，开展管理会计领域的合作研究、学术交流，我们的学员组织创新各种模式的峰会、活动。推动管理会计在中国的应用和发展。教学研发中心通过教学研发中心开发管理会计领域的相关课程、工具和模板。对课件本身进行不断的改造升级，更新辅助教义、收集实战案例、调整教学纲要、筛选和师资。的每一堂课在面向学员之前都需要经过课程研发、教学研发、视听试讲、评估等多个流程，以确保为学员

3、提供专业化、系统化、标准化的高品质课程。教学管理中心国际为学员提供教学管家服务。教学管理中心将从上课安排、考场预约、班级管理、建设、证照办理、后续教育、职业推荐、资讯共享、同学会管理等多个方面为您提供一站式全程贴身管家服务，为您免去所有后顾之忧，带给您高品质的尊享服务体验。咨询中心国际各个分部的咨询中心都能帮助您获得详尽、全新的课程信息。您任何关于课程、以及职业进阶的疑惑，都可以在咨询中心得到培训顾问的详细解答，在国际各地分部的咨询现场，您都可以了解到每个系列课程的课程体系、课程设置、教学安排以及关于等各种更为具体的信息。共享服务中心国际为更好地服务于学员，设立共享服务中心，在这里您可以得到各

4、种最新资讯，最新行业资讯电子、学员职业案例、经验、讲座、职业交流等等。成为国际的学员后，您将终生享有此项服务。CONTENTS致力于推动管理会计在中国的发展与应用做中国最好的管理会计培训CMAPART-2管理会计与报告第一章题库 001 185第二章 190第三章样题第四章 212CMA Exam Retired QuestionsCMA Part 2 Management Accounting and Reporting Examination Questions for PracticeCMA 第二部分管理会计与报告练习题Section A: Budget Preparation A 部分

5、：预算编制1.All of the following are advantages of the use of budgets in a management control system except thatbudgets 下列哪一项不是在管理制度中采用预算的优点所在？a.b.c.d.force management planning. 敦促管理层编制计划provide performance criteria.提供业绩的标准promote communication and coordination within the organization.在组织内部促进和加强协调limit u

6、nauthorized expenditures.限制审批的费用开支2.When compared to static budgets, flexible budgets 和固定预算相比，弹性预算a.offer managers a more realistic comparison of budget and actual fixed cost items under theircontrol. 为经理提供了更加切合实际的可控固定成本的预算和实际比较vide a better understanding of the capacity variances during the pe

7、riod being evaluated. 能更好地理解期间的产能差异。c.encourage managers to use less fixed costs items and more variable cost items that are undertheir control.鼓励经理少耗用固定成本以及多耗用可控变动成本。d.offer managers a more realistic comparison of budget and actual revenue and cost items under their control. 为经理提供更加切合实际的可控收入及成本项目的预

8、算和实际的比较.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-thcuts when early budget iterations show that planned expenses are toohigh.当之前的反复预算讨论显示出计划过,对其做全面削减b.incorporates non-financial measures as well as financial measures i

9、nto its output.预算的结果中揉合了财务指标和非财务指标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.c.d.4.Rainbow Inc. recently appointed Margaret Joyce as vice president of finance and asked her to de

10、sign a new budgeting system. Joyce has changed to a monthly budgeting system by dividing the companys annual budget by twelve. Joyce then prepared monthly budgets for each department and asked the managers to submit monthly reports comparing actual to budget. A sample monthly report for Department A

11、 is shown below.彩虹公司最近任命 Margaret Joyce 为负责财务的副总裁，要求她设计一套新的预算编制制度。Joyce 做了改变，通过把公司的年度预算除以十二，这样就成了一种按月编制预算的制度。然后 Joyce 为每个部门编制一份月度预算，并让面是一份 A 部门的月度报表的样本：经理每呈上一份实际和预算作对比的报告。下© 2008 Institute of Certified Management Accountants1CMA Exam Retired QuestionsRainbow Inc.Monthly Report for Department AA

12、ctual 1,000Budget900Variance100FUnitsVariable production costs Direct materialDirect laborVariable factory overhead Fixed costsDepreciation Taxes InsuranceAdministration MarketingTotal costs$2,800 4,8004,250$2,700 4,5004,050$100U 300U200U3,0001,0001,5001,100 1,000$19,4502,7009001,350990 900$18,09030

13、0U100U150U110U 100U$1,360UThis monthly budget has been imposed from the top and will create behavior problems. following are causes of such problems except这份月度报告自上而下执行，且会引起一些行为（behavior problems）。下列各All of the，哪一项不是引起这些行为的所在？a.b.c.d.the use of a flexible budget rather than a fixed budget.采用的是弹性预算而不是

14、固定预算top management authoritarian attitude toward the budget process.最高管理对预算流程的态度the inclusion of noncontrollable costs such as depreciation.了一些不可控的成本，比如折旧the lack of consideration for factors such as seasonality.因素考虑不周，比如说季节性因素5.The following sequence of steps are employed by a company to develop it

15、s annual profit plan. 下面是某家公司编制年度利润计划的步骤顺序：·Planning guidelines are disseminated downward by top management after receiving input from alllevels of management.在汇总各管理层提供的信息后，由最高管理达1.A sales budget is prepared by individual sales units reflecting the sales targets of the various segments. This pr

16、ovides the basis for departmental production budgets and other related编制计划的框架，并向下传·© 2008 Institute of Certified Management Accountants2彩虹公司 A 部门月度报表实际预算差异产量1,000900100F变动性的生产成本直接材料$2,800$2,700$100U直接人工4,8004,500300U变动性费用4,2504,050200U固定成本折旧3,0002,700300U税金1,000900100U保险1,5001,350150U行政1,1

17、00990110U费用 1,000 900100U总成本$19,450$18,090$1,360UCMA Exam Retired Questionscomponents by the various operating units. Communication is primarily lateral with some upwardcommunication possible.各销售生产预算提供基础以及为各营运编制销售预算，该预算体现各分部的销售目标。这为的提供预算的其它组成部分。以横向为主，向上纵向为辅。·A profit plan is submitted to top ma

18、nagement for coordination and review. recommendations and revisions are acted upon by middle management. resubmitted for further review to top management.利润计划呈送最高管理Top management's A revised profit plan is进行协调和。最高管理高管理的建议和修改，由中级管理层据以执行。经中级管理层修订后的利润计划，重新提交最 作进一步·Top management grants final a

19、pproval and distributes the formal plan downward to the variousoperating units.最高管理最终通过后，把正式的计划下达给各营运This outline of steps best describes which one of the following approaches to budgetdevelopment?以上对各步骤的概述和下列哪一项预算编制最为契合？a.b.c.d.Imposed budgeting by top management.通过高级管理层强制执行Bottom-up approach.自下而上T

20、op-down approach. 自上而下Total justification of all activities by operating units.由各营运定夺各项业务的总体合理性6.All of the following are advantages of top-down budgeting as opposed to participatory budgeting, exceptthat 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.b.c.d.increases coordination of divisional objecti

21、ves.增加各分部之间的目标的协调性reduces the time required for budgeting.减少预算编制时间may limit the acceptance of proposed goals and objectives.可能限制被提议的目标的接受程度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 thegrea

22、test amount of positive motivation and goal congruence?在编制下一年度的预算过目标趋于一致 1？，下列哪一个会带来最大限度的正面激励和使的目标与企业的总的a.Permit the divisional manager to develop the goal for the division that in the managers view willgenerate the greatest amount of profits生最大的Have senior management develop the overall goals and p

23、ermit the divisional manager to部门经理设定本部门的目标，在该经理看来此目标会产b.determine how these goals will be met.由怎样去达成这些目标次的管理设定总体目标，并让部门经理决定c.Have the divisional and senior management jointly develop goals and objectives whileconstructing the corporations overall plan of operation.由部门的和的目标，同时编制公司总体的经营计划次的管理共同设定公司d.

24、Have the divisional and senior management jointly develop goals and the divisional managerdevelop the implementation plan.由部门和划次的管理共同设定目标，由部门经理编制执行计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

25、这两种译法的任何一种，所以意译为“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© 2008 Institute of Certified Management Accountants3CMA Exam Retired Questions下列哪一项不是参与型预算编制流程的优点？a.b.c.d.Coordination between departments.部门之间的协调Communication between departments. 部门之间的Goal cong

26、ruence. 目标相容（的目标与企业总体目标趋于一致）Control of uncertainties.对不确定性的9.In developing the budget for the next year, which one of the following approaches would produce thegreatest amount of positive motivation and goal congruence?在编制下一年度的预算过，下列哪一个会带来最大限度的正面激励和目标相容（的目标与企业总体目标趋于一致）？Permit the divisional manager

27、to develop the goal for the division that in the managers view willa.generate the greatest amount of profits生最大的部门经理设定本部门的目标，在该经理看来此目标会产b.Have senior management develop the overall goals and permit the divisional manager todetermine how these goals will be met.让高级经理层设定总体目标，并且部门经理达成这些目标Have the divis

28、ional and senior management jointly develop goals and objectives while constructing the corporations overall plan of operation.部门经理和高级经理层共同设定公司的目标，同时编制公司总体的经营计划Have the divisional and senior management jointly develop goals and the divisional manager develop the implementation plan.部门经理和高级经理层共同设定目标，

29、由部门经理编制执行计划决定怎样去c.d.This question is exactly the same with Question #7, and should be deleted. editor.jlPlease check with the© 2008 Institute of Certified Management Accountants4CMA Exam Retired Questions10.Which one of the following statements concerning approaches for the budget development p

30、rocess iscorrect?关于预算编制流程的表述中，下列哪一正确的？a.The top-down approach to budgeting will not ensure adherence to strategic organizational goals.自上而下的预算编制保证战略性的组织目标得到很好贯彻b.To prevent ambiguity, once departmental budgeted goals have been developed, they should remain fixed even if the sales forecast upon which

31、 they are based proves to be wrong in the middle of the fiscal year.为了防止捉摸不定，一旦设定了部门预算指标，这些指标就该保持不变，哪怕先前引以为据的销售在年度中间发现是错误的。c.With the information technology available, the role of budgets as an organizational communicationdevice has declined.鉴于的便利，预算作为组织协调的作用已经式微d.Since department managers have the

32、most detailed knowledge about organizational operations, they should use this information as the building blocks of the operating budget.鉴于部门经理对各该部门营运的细节最为了解，应该利用他们掌握的信息作为编制经营预算的基础11.Rock Industries has four divisions. In the quest to develop a more achievable budget for the coming year, the chief e

33、xecutive officer has elected to develop the companys budget by using a decentralizedbottom-up budget approach. Chip Jones is production manager in one of the divisions. Jones involvement in the budget process this year will probablyRock 公司拥有四个分部。为了使来年的预算目标更切合实际，公司 CEO 选用分权化的自下而上的编制下年预算。Chip Jones 是某

34、分部的生产经理。你认为 Jones 今年在预算编制过呢？be negligible.没有什么可值得一提的。可能做些什么a.b.require development of a production budget that is forwarded to the Budget Department.编制生产预算递交预算部门require development of a production budget after receiving the divisions projected sales forecast.c.在收到本分部的销售后，编制生产预算d.require development

35、of a production budget based on the prior years manufacturing activity.根据上一年度的活动编制生产预算12.Helen Thomas, Amador Corporations vice president of planning, has seen and heard it all. She has told the corporate controller that she is “.very upset with the degree of slack that veteran managers usewhen prep

36、aring their budgets.”Thomas has considered implementing some of the following activities during the budgeting process.Amador 公司负责计划工作的副总裁 Helen Thomas 对发生的事情。她告诉公司的总会计师，她对在编制预算时经验老到的经理实行下列一些措施：所留的“预算宽松余地”很不满。 Thomas 已经考虑在预算编制过1.Develop the budgets by top management and issue them to lower-levelopera

37、tingunits.由最高管理制定预算指标，然后下达至下级经营2.Study the actual revenues and expenses of previous periods in detail.详细研究以前各期的实际收入和费用Have the budgets developed by operating units and accept them as submitted by pany-wide budget committee.由经营后批准Share the budgets with all employees as a means to reach company

38、goals and objectives.编制预算，并由全公司范围的预算委员会提交4.将预算对全体员工公开，以此为达成公司的目标的。© 2008 Institute of Certified Management Accountants5CMA Exam Retired Questions5.Use an iterative budgeting process that has several “rounds” of changes initiated byoperating units and/or senior managers.采用反复多次的预算编制流程，从而由经营单位和/或高

39、级经理提出多轮修改建议Which one of these activities should Amador implement in order to best remedy Thomass concerns, helpeliminate the problems experienced by Amador, and motivatenel?为了最大限度的解决 Thomas 的忧虑和遇到的以及激励员工，Thomas 应该采取上述的哪些措施？a.b.c.d.1 only. 只有措施 12 and 3.措施 2 和 32 and 4.措施 2 和 42, 4, and 5.措施 2，4 和 51

40、3.Budgeting problems where departmental managers are repeatedly achieving easy goals or failing to achieve demanding goals can be best minimized by establishing 部门经理们一再地只是完成容易的目标或者未能完成的目标，我们可以通过建立下列哪一项措施尽量消除这样的预算？a.b.preventive controls.预防性a policy that allows managers to build slack into the budget

41、.宽松余地的政策部门经理们在预算过实施留有c.participative budgeting where managers pursue objectives consistent with those set by topmanagement.部门经理和最高管理的目标相一致的参与型预算编制制度d.better communication whereby managers discuss budget matters daily with their superiors.部门经理和就预算进行讨论以便更好的交流的制度14.All of the following behaviors are li

42、kely to occur under management by objectives (MBO) except the 在实行目标管理（MBO）的情况下，下列哪一项行为可能发生?a.b.c.d.lack of communication and feedback.缺乏和反馈uof managerial action in achieving organizational goals.为达成组织目标，管理上行动一致attempt to attain goal congruence.企图达成目标相容（的目标与企业总体目标趋于一致）motivation to achieve realistic

43、but challenging goals.鼓励去完成现实的但也具有性的目标15.Which one of the following items would most likely cause the planning and budgeting system to fail?The lack of缺少下列哪一项最有可能导致计划和预算编制制度达不到理想的目标？a.b.c.d.historical financial data.历史的财务数据input from several levels of management.来自各级管理层的看法top management support.最高管理

44、的支持adherence to rigid budgets during the year.在年度中遵照刚性的预算办事16.All of the following are disadvantages of top-down budgeting as opposed to participatory budgeting,except that it 和参与型预算编制相比，自上而下的预算编制有它的缺点。下列哪一项不属于缺点之列？a.b.may result in a budget that is not possible to achieve.可能导致预算完不成may limit the acc

45、eptance of proposed goals and objectives.可能会限制下级层次对的接受程度© 2008 Institute of Certified Management Accountants提议的目标6CMA Exam Retired Questionsc.d.reduces the communication between employees and management.降低员工和管理层之间的reduces the time required for budgeting.减少预算编制所需要的时间17.Suboptimal decision making

46、 is not likely to occur when在下列哪一种情况出次优决策的事很可能出现？a.there is little congruence among the overall organization goals, the subunit goals, and theindividual goals of decision makers.组织的总体目标、子缺乏一致性目标以及者个人的目标之间，b.goals and standards of performance are set by the top-management.目标和业绩标准均由最高管理制定c.guidance is

47、 given to subunit managers about how standards and goals affect them.关于标准和组织目标对子有何影响的的指导性意见，都要提交给各子的经理d.the subunits in the organization compete with each other for the same input factors or for the samecustomers.一个组织的各子之间，就同样的投入要素或者同样的客户群体进行竞争18.All of the following statements concerning standard c

48、osts are correct except that关于标准成本的阐述，下列哪一错误的？a.time and motion studies are often used to determine standard costs.在制定标准成本过要进行时间和动作研究standard costs are usually set for one year.设定的标准成本的适用期间一般为一年standard costs can be used in costing inventory accounts.标准成本可以用在计算存货成本的账户中standard costs are usually stat

49、ed in total, while budgeted costs are usually stated on a per-unit，往往b.c.d.basis.标准成本一般以总额列示，而预算的成本一般以（金额）为基础19.One approach for developing standard costs incorporates communication, bargaining, and interaction among product line managers; the immediate supervisors for whom the standards are being d

50、eveloped; and the accountants and engineers before the standards are accepted by top management. This approach would best be characterized as a(n)有一种制定标准成本的：在这种下，在标准被最高管理接受之前，生产线管理，直接主管（标准是为他/她们而定的），会计师们和工程师们都参与到互动、讨价还价和互动行为中来。下列哪一项能最好的刻画此imposed approach.强制执行法centralized top-down approach. engineer

51、ing approach.工程法？a.b.c.d.化的自上而下法team development approach.集体制定法20.When compared with ideal standards, practical standards 与理想的标准相比，现实的标准duce lower per-unit product costs.能使得每成本更低result in a less desirable basis for the development of budgets.致使预算制定的基础不能令人满意incorporate very generous allowanc

52、es for spoilage and worker inefficiencies.为员工的无效率工作和的毁损提取了充足的准备金d.serve as a better motivating target for manufacturing目标nel.可以更好的激励生产完成© 2008 Institute of Certified Management Accountants7CMA Exam Retired Questions21.Diana Stinson, Cherry Valley Inc.s factory manager, had lost her patience. Si

53、x months ago, she had appointed a team from the production and service departments to finalize the allocation of costs and setting of standard costs. They were still feuding, and so she had hired Brennan and Rose, a large consulting firm, to resolve the matter.All of the following are potential cons

54、equences of having the standards set by Brennan and Rose exceptthat Cherry Valley 公司的经理 Diana Stinson 已经失去耐性。六前她从生产部和服务部抽调组成一个小组去完成成本分配和制定标准成本的工作。但是这个小组成员还在吵来吵去，因此她雇了一家大型咨询公司 Brennan and Rose 去解决此。以下各项咨询公司制定标准成本可能发生的一些后果。但有一项不是，这一项不可能发生的后果是：a.Brennan and Rose may not fully understand Cherry Valleys

55、manufacturing process, resulting insuboptimal performance.咨询公司可能绩充分的理解 Cherry 公司的流程，结果导致欠优的业b.employees could react negatively since they did not participate in setting the standards.鉴于职工没有参与标准的制定 ，他们可能对此抱消极对待的态度there could be dissatisfaction if the standards contain costs which are not controllable by the unitc.held responsible.如果标准里面了一些部门的不可控成本，这样会引起不满d.the standards may appear to lack management support.这样制订的标准，看上去似乎缺乏管理层支持22.Jura Corporation is developing standards for the next year. Cu