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2018年4月CMA练习题查漏补缺很给力！

文章来源：中博教育

发布时间：2018-01-31 11:20

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　　2018年4月CMA练习题

　　CMA Section A:Budget Preparation A部分：预算编制

　　1、Which one of the following items would most likely cause the planning and budgeting system to fail?The lack of

　　缺少下列哪一项有可能导致计划和预算编制制度达不到理想的目标?

　　a.historical financial data.历史的财务数据

　　b.input from several levels of management.来自各级管理层的看法

　　c.top management support.高管理当局的支持

　　d.adherence to rigid budgets during the year.在年度中遵照刚性的预算办事

　　2、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.may result in a budget that is not possible to achieve.可能导致预算完不成

　　b.may limit the acceptance of proposed goals and objectives.可能会限制下级层次对上级提议的目标的接受程度

　　c.reduces the communication between employees and management.降低员工和管理层之间的沟通

　　d.reduces the time required for budgeting.减少预算编制所需要的时间

　　3、Helen Thomas,Amador Corporation’s 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 use when preparing 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对发生的事情心知肚明。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人员所留的“预算宽松余地”很不满。Thomas已经考虑在预算编制过程中实行下列一些措施：

　　1.Develop the budgets by top management and issue them to lower-level operating units.由高管理当局制定预算指标，然后下达至下级经营单位

　　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

　　3.Have the budgets developed by operating units and accept them as submitted by a company-wide budget committee.由经营单位编制预算，并由全公司范围的预算委员会提交后批准

　　4.Share the budgets with all employees as a means to reach company goals and objectives.将预算对全体员工公开，以此为达成公司的目标的手段。

　　5.Use an iterative budgeting process that has several“rounds”of changes initiated by

　　operating units and/or senior managers.采用反复多次修正的预算编制流程，从而由经营单位和/或高级经理人员提出多轮修改建议

　　Which one of these activities should Amador implement in order to best remedy Thomas’s concerns,help eliminate the problems experienced by Amador,and motivate personnel

　　为了大限度的解决Thomas的忧虑和遇到的问题以及激励员工，Thomas应该采取上述的哪些措施?

　　a.1 only.只有措施1

　　b.2 and 3.措施2和3

　　c.2 and 4.措施2和4

　　d.2,4,and 5.措施2，4和5

　　4、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

　　或者未能完成困难的目标，我们可以通过建立下列哪一项措施尽量*这样的预算问题?

　　a.preventive controls.预防性控制

　　b.a policy that allows managers to build slack into the budget.允许部门经理们在预算过程中实施留有宽松余地的政策

　　c.participative budgeting where managers pursue objectives consistent with those set by top management.部门经理和高管理当局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.部门经理和上级领导就预算问题每日进行讨论以便更好的沟通交流的制度

　　5、All of the following behaviors are likely 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不会发生?

　　a.lack of communication and feedback.缺乏沟通和反馈

　　b.unity of managerial action in achieving organizational goals.为达成组织目标，管理上行动一致

　　c.attempt to attain goal congruence.企图达成目标相容(各部门的目标与企业总体目标趋于一致)

　　d.motivation to achieve realistic but challenging goals.鼓励去完成现实的但也具有挑战性的目标

　　答案：1、C 2、D 3、D 4、C 5、A