美国注册管理会计师是一个理论和实践结合的非常紧密的学科，它的考试内容又非常对实际应用的考察。2020年高顿网校美国注册管理会计专业培训班试题及答案。
单选题
1.Granite Company sells products exclusively on account, and has experienced the following collection pattern: 60% in the month of sale, 25% in the month after sale, and 15% in the second month after sale. Uncollectible accounts are negligible. Customers who pay in the month of sale are given a 2% discount.
If sales are $220,000 in January, $200,000 in February, $280,000 in March, and $260,000 in April, Granite’s accounts receivable balance on May 1 will be
Granite
公司销售的产品都是采取赊销的方式，采用这样的收款模式：销售当月收回 60%，售后第一个月收回 25%，售后第二个月收回 15%。收不回的账款少之又少，微不足道。在销售当月支付的顾客，将会得到 2%的销售折扣。如果 1-4 月份的销售额分别为$220,000，$200,000，$280,000，$260,000。请问公司 5 月 1 日的应收账款余额将会是多少?
a. $107,120.
b. $143,920.
c. $146,000.
d. $204,000.
【答案】c
2.All of the following would appear on a projected schedule of cost of goods manufactured except for ？
下列那一项不会出现在生产的产品成本预计表里?
a. ending work-in-process inventory.期末在产品存货
b. beginning finished goods inventory.期初产成品存货
c. the cost of raw materials used.耗用的原材料成本
d. applied manufacturing overhead.分配的制造费用
【答案】a
3.Kimber Company has the following unit cost for the current year.
Kimber 公司今年的单位成本数据如下所示：
Raw material $20.00 Direct labor 25.00
Variable manufacturing overhead 10.00 Fixed manufacturing overhead 15.0
Total unit cost $70.00
原材料 $20.00直接人工 25.00
变动制造费用 10.00 固定制造费用 15.00 单位成本总计 $70.00
Fixed manufacturing cost is based on an annual activity level of 8,000 units. Based on these data, the total manufacturing cost expected to be incurred to manufacture 9,000 units in the current year is
固定制造费用是以年产量 8,000 件为基数计算而得。基于上述资料，若今年的产量是 9,000 件时，则预计发生的制造成本总额将会是多少?
a. $560,000.
b. $575,000.
c. $615,000.
d. $630,000.
【答案】c
4. Johnson waits two hours in line to buy a ticket to an NCAA Final Four Tournament. The opportunity cost of buying the $200 ticket is
Johnson 花了 2 个小时排队去买一张 NCAA 四分之一决赛的门票。请问买这张价值$200 门票的机会成本是多少?
a. Johnson’s best alternative use of the $200.
Johnson 将这$200 元用在其他方面可能得到的 高收益
b. Johnson’s best alternative use of the two hours it took to wait in line.
Johnson 把排队花掉的 2 小时用在其他方面可能得到的 高收益
c. the value of the $200 to the ticket agent.
门票代理商得到的$200 的价值
d. Johnson’s best alternative use of both the $200 and the two hours spent in line.
Johnson 的$200 和排队的 2 小时都用在其他方面可能带来的 高收益
【答案】d
5.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 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 （）
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
【答案】d
6. 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 大限度的正面激励和目标相容(各部门的目标与企业总体目标趋于一致)?
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 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.让经理层设定总体目标，并且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.
部门经理和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
d. Have the divisional and senior management jointly develop goals and the divisional manager
develop the implementation plan.部门经理和经理层共同设定目标，由部门经理编制执行计划[This question is exactly the same with Question #7, and should be deleted. Please check with the editor.—jl]
2020年
高顿网校美国注册管理会计专业培训班试题及答案。了解过CMA考试的考生都知道，自学是不可能通过CMA考试的，因为它的考试难度太大。要想通过CMA考试，最好的办法就是报考优质的培训机构。
名师辅导
环球网校
建工网校
会计网校
新东方
医学教育
中小学学历
免费试听
今日
您现在的位置：
