美國注冊管理會計師是一個理論和實踐結合的非常緊密的學科，它的考試內容又非常對實際應用的考察。2020年高頓網校美國注冊管理會計專業培訓班試題及答案。
單選題
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
公司銷售的產品都是采取賒銷的方式，采用這樣的收款模式：銷售當月收回 60%，售后第一個月收回 25%，售后第二個月收回 15%。收不回的賬款少之又少，微不足道。在銷售當月支付的顧客，將會得到 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 日的應收賬款余額將會是多少?
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 ？
下列那一項不會出現在生產的產品成本預計表里?
a. ending work-in-process inventory.期末在產品存貨
b. beginning finished goods inventory.期初產成品存貨
c. the cost of raw materials used.耗用的原材料成本
d. applied manufacturing overhead.分配的制造費用
【答案】a
3.Kimber Company has the following unit cost for the current year.
Kimber 公司今年的單位成本數據如下所示：
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
變動制造費用 10.00 固定制造費用 15.00 單位成本總計 $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
固定制造費用是以年產量 8,000 件為基數計算而得。基于上述資料，若今年的產量是 9,000 件時，則預計發生的制造成本總額將會是多少?
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 個小時排隊去買一張 NCAA 四分之一決賽的門票。請問買這張價值$200 門票的機會成本是多少?
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 把排隊花掉的 2 小時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 的價值
d. Johnson’s best alternative use of both the $200 and the two hours spent in line.
Johnson 的$200 和排隊的 2 小時都用在其他方面可能帶來的 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?
在編制下一年度的預算過程中，下列哪一個方法會帶來 大限度的正面激勵和使各部門的目標與企業的總的目標趨于一致 （）
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 允許部門經理設定本部門的目標，在該經理看來此目標會產生大的收益
b. Have senior management develop the overall goals and permit the divisional manager to
determine how these goals will be met.由高層次的管理當局設定總體目標，并讓部門經理有權決定怎樣去達成這些目標
c. Have the divisional and senior management jointly develop goals and objectives while constructing the corporation’s overall plan of operation.由部門的和高層次的管理當局共同設定公司的目標，同時編制公司總體的經營計劃
d. Have the divisional and senior management jointly develop goals and the divisional manager
develop the implementation plan.由部門和高層次的管理當局共同設定目標，由部門經理編制執行計劃
【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（）
在編制下一年度的預算過程中，下列哪一個方法會帶來 大限度的正面激勵和目標相容(各部門的目標與企業總體目標趨于一致)?
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 允許部門經理設定本部門的目標，在該經理看來此目標會產生 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.讓經理層設定總體目標，并且部門經理有權決定怎樣去達成這些目標
c. Have the divisional and senior management jointly develop goals and objectives while constructing the corporation’s overall plan of operation.
部門經理和經理層共同設定公司的目標，同時編制公司總體的經營計劃
d. Have the divisional and senior management jointly develop goals and the divisional manager
develop the implementation plan.部門經理和經理層共同設定目標，由部門經理編制執行計劃[This question is exactly the same with Question #7, and should be deleted. Please check with the editor.—jl]
2020年
高頓網校美國注冊管理會計專業培訓班試題及答案。了解過CMA考試的考生都知道，自學是不可能通過CMA考試的，因為它的考試難度太大。要想通過CMA考試，最好的辦法就是報考優質的培訓機構。
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