CMA習題 | 能力養成計劃第3期

每天進步一點，向成功邁進一點，中博誠通CMA習題板塊時間到啦~小伙伴兒們一起來做題吧! 

Section A: Budget Preparation A 部分：預算編制

1.          Helen Thomas, Amador Corporation’s vice president of planning, has seen and heard it all.  She has told the corporate controller that she is “....very upset with the degree of slack that veteran managers use when preparing their budgets.”             Thomas has considered implementing some of the following activities during the budgeting process.

Amador 公司負責計劃工作的副總裁 Helen Thomas 對發生的事情心知肚明。她告訴公司的總會計師，她對在編制預算時經驗老到的經理人員所留的“預算寬松余地”很不滿。 Thomas 已經考慮在預算編制過程中實行下列一些措施：

1.          Develop the budgets by top management and issue them  to lower-level    operating units.由 高管理當局制定預算指標，然后下達至下級經營單位

2.          Study the actual revenues and expenses of previous periods in detail.詳細研究以前各期的實際收入和費用

3.          Have the budgets developed by operating units and accept them as submitted by acompany-wide budget committee.由經營單位編制預算，并由全公司范圍的預算委員會提交后批準

4.          Share the budgets with all employees as a means to reach company goals and objectives. 將預算對全體員工公開，以此為達成公司的目標的手段。

5.          Use an iterative budgeting process that has several “rounds” of changes initiated byoperating units and/or senior managers.采用反復多次修正的預算編制流程，從而由經營單位和/或高級經理人員提出多輪修改建議  

Which one of these activities should Amador implement in order to best remedy Thomas’s concerns, help eliminate the problems experienced by Amador, and motivate personnel?為了 大限度的解決 Thomas 的

憂慮和遇到的問題以及激勵員工，Thomas 應該采取上述的哪些措施？

 a.          1 only. 只有措施 1

b.          2 and 3.措施 2 和 3

c.           2 and 4.措施 2 和 4

d.          2, 4, and 5.措施 2，4 和 5 

2.          Budgeting problems where departmental managers are repeatedly achieving easy goals or failing to achieve demanding goals can be best minimized by establishing *經理們一再地只是完成容易的目標或者未能完成困難的目標，我們可以通過建立下列哪一項措施盡量消除這樣的預算問題？ 

a.          preventive controls.預防性控制

b.          a policy that allows managers to build slack into the budget.允許*經理們在預算過程中實施留有寬松余地的政策

c.           participative budgeting where managers pursue objectives consistent with those set by top management.*經理和 高管理當局的目標相一致的參與型預算編制制度

d.          better communication whereby managers discuss budget matters daily with their superiors.*經理和上級領導就預算問題每日進行討論以便更好的溝通交流的制度 

3.          All of the following behaviors are likely to occur under management by objectives (MBO) except the 在實行目標管理（MBO）的情況下，下列哪一項行為可能不會發生?

a.          lack of communication and feedback.缺乏溝通和反饋

b.          unity of managerial action in achieving organizational goals.為達成組織目標，管理上行動一致

c.           attempt to attain goal congruence.企圖達成目標相容（各*的目標與企業總體目標趨于一致）

d.          motivation to achieve realistic but challenging goals.鼓勵去完成現實的但也具有挑戰性的目標

 4.          Which one of the following items would most likely cause the planning and budgeting system to fail?  The lack of

缺少下列哪一項 有可能導致計劃和預算編制制度達不到理想的目標？

a.          historical financial data.歷史的財務數據

b.          input from several levels of management.來自各級管理層的看法

c.           top management support.高管理當局的支持

d.          adherence to rigid budgets during the year.在年度中遵照剛性的預算辦事 

5.          All of the following are disadvantages of top-down budgeting as opposed to participatory budgeting,except that it 和參與型預算編制相比，自上而下的預算編制有它的缺點。下列哪一項不屬于缺點之列？ 

a.          may result in a budget that is not possible to achieve.可能導致預算完不成

b.          may limit the acceptance of proposed goals and objectives.可能會限制下級層次對上級提議的目標的接受程度

c.           reduces the communication between employees and management.降低員工和管理層之間的溝通

d.          reduces the time required for budgeting.減少預算編制所需要的時間

答案：1、D 2、C 3、A 4、C 5、D