CMA教材是很厚的，但是其內容卻涵蓋了所有重點難點以及基礎知識點，因此在學習中，我們一直提倡熟悉熟讀教材，只有教材越讀越“薄”了，我們的知識算是掌握得越來越熟透了。知識要儲存在腦子中，而不是留在教材上，撕書之后我們也可以將教材重新合攏，歸為一個整體。2020年美國注冊管理會計考試模擬試題及答案。
Section A: Budget Preparation A 部分：預算編制
1. 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
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.
3. 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于產品制造成本預計表里?
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
4. 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.
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 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：1、A2、C3、B4、C5、D
2020年美國注冊管理會計考試模擬試題及答案。制定學習計劃。凡事預則立不預則廢，所以一定要有一個學習計劃，計劃制定了就要有執行力，而且計劃要詳細，最好能制定每周的學習任務，這樣有目標感，學完后也會有成就感。
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