CMA教材是很厚的，但是其内容却涵盖了所有重点难点以及基础知识点，因此在学习中，我们一直提倡熟悉熟读教材，只有教材越读越“薄”了，我们的知识算是掌握得越来越熟透了。知识要储存在脑子中，而不是留在教材上，撕书之后我们也可以将教材重新合拢，归为一个整体。2020年美国注册管理会计考试模拟试题及答案。
Section A: Budget Preparation A 部分：预算编制
1. All of the following would appear on a projected schedule of cost of goods manufactured except for 下列那一项不会出现在生产的产品成本预计表里?
a. ending work-in-process inventory.期末在产品存货
b. beginning finished goods inventory.期初产成品存货
c. the cost of raw materials used.耗用的原材料成本
d. applied manufacturing overhead.分配的制造费用
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 公司销售的产品都是采取赊销的方式，采用这样的收款模式：销售当月收回 60%，售后第一个月收回 25%，售后第二个月收回 15%。收不回的账款少之又少，微不足道。在销售当月支付的顾客，将会得到 2%的销售折扣。如果 1-4 月份的销售额分别为$220,000，$200,000，$280,000，$260,000。请问公司 5 月 1 日的应收账款余额将会是多少?
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 下列那一项不会出现于产品制造成本预计表里?
a. ending work-in-process inventory.期末在产品存货
b. beginning finished goods inventory.期初产成品存货
c. the cost of raw materials used.耗用的原材料成本
d. applied manufacturing overhead.分配的制造费用
4. Kimber Company has the following unit cost for the current year.
Kimber 公司今年的单位成本数据如下所示：
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 变动制造费用 10.00 固定制造费用 15.00 单位成本总计 $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
固定制造费用是以年产量 8,000 件为基数计算而得。基于上述资料，若今年的产量是 9,000 件时，则预计发生的制造成本总额将会是多少?
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 个小时排队去买一张 NCAA 四分之一决赛的门票。请问买这张价值$200 门票的机会成本是多少?
a. Johnson’s best alternative use of the $200.
Johnson 将这$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 把排队花掉的 2 小时用在其他方面可能得到的 高收益
c. the value of the $200 to the ticket agent.
门票代理商得到的$200 的价值
d. Johnson’s best alternative use of both the $200 and the two hours spent in line.
Johnson 的$200 和排队的 2 小时都用在其他方面可能带来的 高收益
答案：1、A2、C3、B4、C5、D
2020年美国注册管理会计考试模拟试题及答案。制定学习计划。凡事预则立不预则废，所以一定要有一个学习计划，计划制定了就要有执行力，而且计划要详细，最好能制定每周的学习任务，这样有目标感，学完后也会有成就感。
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