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Section A: Budget Preparation A 部分:预算编制
1. Jura Corporation is developing standards for the next year. Currently XZ-26, one of the material components, is being purchased for $36.45 per unit. It is expected that the component’s cost will increase by approximately 10% next year and the price could range from $38.75 to $44.18 per unit depending on the quantity purchased. The appropriate standard for XZ-26 for next year should be set at the
Jura 公司正在制定下一年度的标准。目前 XZ-26(一种材料成份)采购价为每单位$36.45。下一年度该部件的价格将会上涨 10%左右,单位价格将会在$38.75 和 $44.18 之间浮动,这取决于采购的数量。请问下一年度该零部件的合理的标准成本应为多少?
a. current actual cost plus the forecasted 10% price increase.当前实际成本加上预计的 10%的价格上涨
b. lowest purchase price in the anticipated range to keep pressure on purchasing to always buy in the lowest price range.预期浮动范围内的 低价格,以给采购上带来压力:促使他们一定要在 低的价格范围内采购
c. highest price in the anticipated range to insure that there are only favorable purchase price variances.预期浮动范围内的 高价格,以使采购价格差异保持为有利差异
d. price agreed upon by the purchasing manager and the appropriate level of company management. 按采购经理和公司管理层的适当层级同意的价格
2. Which one of the following will allow a better use of standard costs and variance analysis to help improve managerial decision-making?
下列哪一项将有助于更好的理解标准成本和差异分析,以改善企业的管理决策?
a. Company A does not differentiate between variable and fixed overhead in calculating its overhead variances.公司 A 在计算其制造费用差异时,并没有把变动性的和固定性的制造费用区分开来
b. Company B uses the prior year’s average actual cost as the current year’s standard.公司 B 用以前年度的平均实际成本作为本年的标准
c. Company C investigates only negative variances.公司 C 只关注调查分析不利差异
d. Company D constantly revises standards to reflect learning curves.公司 D 不断地修订标准以反映学习曲线(learning curve)的规律
3. After performing a thorough study of Michigan Company’s operations, an independent consultant determined that the firm’s labor standards were probably too tight. Which one of the following facts would be inconsistent with the consultant’s conclusion?
在对密歇根公司的运营情况做了全面的调研以后,一位独立的咨询顾问认为公司的劳动力标准设定可能过紧。下列提到的哪一项事实和该咨询顾问的结论不一致?
a. A review of performance reports revealed the presence of many unfavorable efficiency variances. 对业绩报告的审查,显示存在着很多生产效率的不利差异
b. Michigan’s budgeting process was well-defined and based on a bottom-up philosophy.公司的预算编制流程规定得明白清晰,且遵循自下而上的理念
c. Management noted that minimal incentive bonuses have been paid in recent periods.管理层注意到 近几期的激励奖金支付很少
d. Production supervisors found several significant fluctuations in manufacturing volume, with short-term increases on output being followed by rapid, sustained declines.生产监管人员发现产量波动显著,大起大落
4. All of the following are examples of benchmarking standards except
下列各项都是标杆(benchmarking)标准成本的实例,但有一项不是。这是哪一项?
a. the performance of the unit during the previous year.该单位以前年度的业绩
b. the best performance of the unit in comparable past periods.以前可比期间的 好业绩
c. a comparison with a similar unit within the same company.与同一公司相似部门的比较
d. the best performance of a competitor with a similar operation.经营相似业务的竞争对手的 好业绩
5. Country Ovens is a family restaurant chain. Due to an unexpected road construction project, traffic passing by the Country Ovens restaurant in Newtown has significantly increased. As a result, restaurant volume has similarly increased well beyond the level expected. Which type of budget would be most appropriate in helping the restaurant manager plan for restaurant labor costs? Country Ovens 是一家家族餐饮连锁店。一项意想不到的道路建设项目,使得经过位于 Newtown 的饭店的客流量大为增加。结果,饭店的业务量也异乎寻常地显著增加。下面哪一种类型的预算 适合用来帮助饭店经理计划好人工成本?
a. Zero-based budget. 零基预算
b. Rolling budget.滚动预算
c. Activity-based budget.作业预算
d. Flexible budget.弹性预算
答案:1、D 2、D 3、B 4、A 5、D