CMA美國注冊管理會(huì)計(jì)師考試真題模擬訓(xùn)練
Section A: Budget Preparation A 部分：預(yù)算編制
1. All of the following would appear on a projected schedule of cost of goods manufactured except for 下列那一項(xiàng)不會(huì)出現(xiàn)在生產(chǎn)的產(chǎn)品成本預(yù)計(jì)表里?
a. ending work-in-process inventory.期末在產(chǎn)品存貨
b. beginning finished goods inventory.期初產(chǎn)成品存貨
c. the cost of raw materials used.耗用的原材料成本
d. applied manufacturing overhead.分配的制造費(fèi)用
2. 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 公司銷售的產(chǎn)品都是采取賒銷的方式，采用這樣的收款模式：銷售當(dāng)月收回 60%，售后第一個(gè)月收回 25%，售后第二個(gè)月收回 15%。收不回的賬款少之又少，微不足道。在銷售當(dāng)月支付的顧客，將會(huì)得到 2%的銷售折扣。如果 1-4 月份的銷售額分別為$220,000，$200,000，$280,000，$260,000。請問公司 5 月 1 日的應(yīng)收賬款余額將會(huì)是多少?
a. $107,120.
b. $143,920.
c. $146,000.
d. $204,000.
3. All of the following would appear on a projected schedule of cost of goods manufactured except for 下列那一項(xiàng)不會(huì)出現(xiàn)于產(chǎn)品制造成本預(yù)計(jì)表里?
a. ending work-in-process inventory.期末在產(chǎn)品存貨
b. beginning finished goods inventory.期初產(chǎn)成品存貨
c. the cost of raw materials used.耗用的原材料成本
d. applied manufacturing overhead.分配的制造費(fèi)用
4. Kimber Company has the following unit cost for the current year.
Kimber 公司今年的單位成本數(shù)據(jù)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 變動(dòng)制造費(fèi)用 10.00 固定制造費(fèi)用 15.00 單位成本總計(jì) $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
固定制造費(fèi)用是以年產(chǎn)量 8,000 件為基數(shù)計(jì)算而得。基于上述資料，若今年的產(chǎn)量是 9,000 件時(shí)，則預(yù)計(jì)發(fā)生的制造成本總額將會(huì)是多少?
a. $560,000.
b. $575,000.
c. $615,000.
d. $630,000.
5. 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 個(gè)小時(shí)排隊(duì)去買一張 NCAA 四分之一決賽的門票。請問買這張價(jià)值$200 門票的機(jī)會(huì)成本是多少?
a. Johnson’s best alternative use of the $200.
Johnson 將這$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 把排隊(duì)花掉的 2 小時(shí)用在其他方面可能得到的 高收益
c. the value of the $200 to the ticket agent.
門票代理商得到的$200 的價(jià)值
d. Johnson’s best alternative use of both the $200 and the two hours spent in line.
Johnson 的$200 和排隊(duì)的 2 小時(shí)都用在其他方面可能帶來的 高收益
答案：1、A2、C3、B4、C5、D
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