CMA習(xí)題 | 能力養(yǎng)成計(jì)劃第1期

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1.         All of the following areadvantages of the use of budgets in a management control system except that budgets 下列哪一項(xiàng)不是在管理控制制度中采用預(yù)算的優(yōu)點(diǎn)所在？

 a.         force management planning. 敦促管理層編制計(jì)劃b.         provide performance criteria.提供業(yè)績(jī)考核的標(biāo)準(zhǔn)c.          promote communication andcoordination within the organization.在組織內(nèi)部促進(jìn)溝通和加強(qiáng)協(xié)調(diào)d.         limit unauthorizedexpenditures.限制未經(jīng)授權(quán)審批的費(fèi)用開支 

2.         When compared to staticbudgets, flexible budgets 和固定預(yù)算相比，彈性預(yù)算 a.         offer managers a more realisticcomparison of budget and actual fixed cost items under their control.  為經(jīng)理人員提供了更加切合實(shí)際的可控固定成本的預(yù)算和實(shí)際比較b.         provide a better understandingof the capacity variances during the period being evaluated. 能更好地理解考核期間的產(chǎn)能差異。c.          encourage managers to use lessfixed costs items and more variable cost items that are under their control.鼓勵(lì)經(jīng)理人員少耗用固定成本以及多耗用可控變動(dòng)成本。d.         offer managers a more realisticcomparison of budget and actual revenue and cost items under their control. 為經(jīng)理人員提供更加切合實(shí)際的可控收入及成本項(xiàng)目的預(yù)算和實(shí)際的比較. 

3.         All of the following arecriticisms of the traditional budgeting process except that it 下列哪一項(xiàng)不是對(duì)傳統(tǒng)預(yù)算編制流程的批評(píng)？

a.         makes across-the-board cutswhen early budget iterations show that planned expenses are too high.當(dāng)之前的反復(fù)預(yù)算討論顯示出計(jì)劃支出過高時(shí),對(duì)其做全面削減b.         incorporates non-financialmeasures as well as financial measures into its output.預(yù)算的結(jié)果中揉合了財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)c.          overemphasizes a fixed timehorizon such as one year.過分強(qiáng)調(diào)一個(gè)固定時(shí)間范圍，比如一年d.         is not used until the end ofthe budget period to evaluate performance.直到預(yù)算期結(jié)束之后, 傳統(tǒng)預(yù)算才被用來考評(píng)業(yè)績(jī). 

4.        The following sequence of stepsare employed by a company to develop its annual profit plan.  下面是某家公司編制年度利潤(rùn)計(jì)劃的步驟順序：•           Planning guidelines aredisseminated downward by top management after receiving input from all levelsof management.在匯總各管理層提供的信息后，由高管理當(dāng)局編制計(jì)劃的框架，并向下傳達(dá)•           1.A sales budget is prepared byindividual sales units reflecting the sales targets of the various segments.This provides the basis for departmental production budgets and other relatedcomponents by the various operatingunits. Communication is primarily lateral with some upward communicationpossible.各銷售單位編制銷售預(yù)算，該預(yù)算體現(xiàn)各分部的銷售目標(biāo)。這為各*的生產(chǎn)預(yù)算提供基礎(chǔ)以及為各營(yíng)運(yùn)單位提供預(yù)算的其它組成部分。溝通以橫向?yàn)橹鳎蛏峡v向?yàn)檩o。•           A profit plan is submitted totop management for coordination and review. Top management's recommendations and revisions are acted upon by middlemanagement.  A revised profit plan isresubmitted for further review to top management.利潤(rùn)計(jì)劃呈送 高管理當(dāng)局進(jìn)行協(xié)調(diào)和審查。高管理當(dāng)局的建議和修改，由中級(jí)管理層據(jù)以執(zhí)行。經(jīng)中級(jí)管理層修訂后的利潤(rùn)計(jì)劃，重新提交高管理當(dāng)局作進(jìn)一步審查•           Top management grants finalapproval and distributes the formal plan downward to the various operatingunits.高管理當(dāng)局 終通過后，把正式的計(jì)劃下達(dá)給各營(yíng)運(yùn)單位This outline of steps best describes which one of thefollowing approaches to budgetdevelopment?以上對(duì)各步驟的概述和下列哪一項(xiàng)預(yù)算編制方法 為契合？ a.         Imposed budgeting by topmanagement.通過高級(jí)管理層強(qiáng)制執(zhí)行b.         Bottom-up approach.自下而上c.          Top-down approach. 自上而下d.         Total justification of allactivities by operating units.由各營(yíng)運(yùn)單位定奪各項(xiàng)業(yè)務(wù)的總體合理性 

5.         All of the following areadvantages of top-down budgeting as opposed to participatory budgeting, except that it 和參與型預(yù)算編制相比，自上而下的編制預(yù)算有它的優(yōu)勢(shì)。下列哪一項(xiàng)不屬于其優(yōu)勢(shì)之列？ a.         increases coordination ofdivisional objectives.增加各分部之間的目標(biāo)的協(xié)調(diào)性b.         reduces the time required forbudgeting.減少預(yù)算編制時(shí)間c.          may limit the acceptance ofproposed goals and objectives.可能限制被提議的目標(biāo)的接受程度d.         facilitates implementation ofstrategic plans.戰(zhàn)略計(jì)劃更易貫徹執(zhí)行

答案：1、D 2、D 3、B 4、B 5、C?