《2013年CIMA考试每日一练(1)11749》由会员分享，可在线阅读，更多相关《2013年CIMA考试每日一练(1)11749（3页珍藏版）》请在金锄头文库上搜索。
1、 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 1 2013 年 CIMA 考试每日一练（1） 1.Which of the following words DOES NOT describe a main focus of management accounting? A. Planning B. Control C. External D. Decision-making 2.CIMA defines management accounting as:“The application of the principles of account
2、ing and financial management to create, protect, preserve and increase value for the _ of for-profit and not-for profit enterprises in the public and private sectors”. A. Auditors B. Stakeholders C. Owners D. Customers 3.Which of the following statements are true? 1. The main role of the management
3、accountant is to produce financial accounts 2. Management accountants always work within the finance function 3. Management accountants always work in partnership with business managers A. 1 and 2 only B. 2 and 3 only C. 1 and 3 only D. None of the above 4.Which of the following words complete the s
4、tatement below? _ accounts are prepared for external stakeholders. Management accounts are prepared for _ stakeholders. A. Shadow, Internal B. Financial, Internal C. Financial, External D. Internal, Budget 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 2 5.Which THREE of the following statements ab
5、out CIMA are true? A. CIMA was established over 90 years ago B. CIMA members may only work in the UK C. CIMA members and students must comply with the CIMA code of ethics D. CIMA members work mainly on the production of financial accounts E. CIMA members are not qualified to work as finance director
6、s F. CIMA members work in all areas of business 5.ABC absorbs fixed production overheads in one of its departments on the basis of machine hours. There were 100,000 budgeted machine hours for the forthcoming period. The fixed production overhead absorption rate was 250 per machine hour. During the p
7、eriod, the following actual results were recorded: Standard machine hours 110,000 Fixed production overheads $300,000 Which ONE of the following statements is correct? A. Overhead was $25,000 over-absorbed B. Overhead was $25,000 under-absorbed C. Overhead was $50,000 over-absorbed D. No under- or o
8、ver-absorption occurred 7.The audit fee paid by a manufacturing company would be classified by that company as: A. A production overhead cost B. A selling and distribution cost C. A research and development cost D. An administration cost 8.Cost centres are A. Units of output or service for which cos
9、ts are ascertained. B. Functions or locations for which costs are ascertained. C. A segment of the organisation for which budgets are prepared. D. Amounts of expenditure attributable to various activities. 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 3 9.A company uses the repeated distribution m
10、ethod to reapportion service department costs. The use of this method suggests A. The companys overhead rates are based on estimates of cost and activity levels, rather than actual amounts B. There are more service departments than production cost centres C. The company wishes to avoid under- or ove
11、r-absorption of overheads in its production cost centres D. The service departments carry out work for each other 10.Which ONE of the following costs would NOT be classified as a production overhead cost in a food processing company? A. The cost of renting the factory building B. The salary of the f
12、actory manager C. The depreciation of equipment located in the materials store D. The cost of ingredients 1. 【答案】C 2. 【答案】B 3. 【答案】D 4. 【答案】B 5. 【答案】A,C,F 6. 【答案】B 7. 【答案】D 8. 【答案】B 9. 【答案】D 10. 【答案】D 参与 CIMA 的考生可按照复习计划有效进行，另外高顿网校官网考试辅导高清课程已经开通，还可索取CIMA 考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。更多详情可登录高顿网校官网进行咨询。更多 CIMA 考试资讯，请关注官方微信公众号：gaoduncima
