更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

考试动态

报名流程

考试科目

考试题型

考试日历

资料中心

福利政策

免费题库

全部

CMA考试Part2模拟题

来源：高顿网校 2014-03-27

　　第1题

　　Which of the following statements is true regarding common-size statements?

　　1、 Common-size statements can be used to compare companies of different sizes.

　　2、 Horizontal common-size statements can be made only for companies with at least ten years of operational data.

　　3、 All of the other three answers are correct.

　　4、 Common-size statements indexed over two years for two companies, with both showing a 10% increase in profits, show that both companies would make equally attractive investments.

　　第2题

　　Davis Retail Inc. has total assets of $7,500,000 and a current ratio of 2.3 times before purchasing $750,000 of merchandise on credit for resale. After this purchase, the current ratio will

　　1、 be lower than 2.3 times.

　　2、 be exactly 2.53 times.

　　3、 remain at 2.3 times.

　　4、 be higher than 2.3 times.

　　第3题

　　Garland Corporation’s Income Statement for the year just ended is shown below.Garland’s average inventory turnover ratio is

　　1、 6.52

　　2、 6.84.

　　3、 4.01

　　4、 3.82

　　第4题

　　A summary of the Income Statement of Sahara Company is shown below.Based on the above information, Sahara’s degree of financial leverage is

　　1、 0.96.

　　2、 2.27.

　　3、 1.61.

　　4、 1.36

　　第5题

　　Marble Savings Bank has received loan applications from three companies in the auto parts manufacturing business and currently has the funds to grant only one of these requests. Specific data, shown below, has been selected from these applications for review and comparison with industry averages.Based on the information above, select the strategy that should be the most beneficial to Marble Savings.

　　1、 Grant the loan to Sonex as the company has the highest net profit margin and degree of financial leverage.

　　2、 Grant the loan to Bailey as all the company’s data approximate the industry average.

　　3、 Marble Savings Bank should not grant any loans as none of these companies represents a good credit risk.

　　4、 Grant the loan to Nutron as both the debt/equity ratio and degree of financial leverage are below the industry average.

　　第6题

　　Grand Savings Bank has received loan applications from three companies in the plastics manufacturing business and currently has the funds to grant only one of these requests. Specific data, shown below, has been selected from these applications for review and comparison with industry averages.Based on the information above, select the strategy that should be the most beneficial to Grand Savings.

　　1、 Grand should not grant any loans as none of these companies represents a good credit risk.

　　2、 Grant the loan to Valley as the company has the highest net profit margin and degree of financial leverage.

　　3、 Grant the loan to Reston as both the debt/equity ratio and degree of financial leverage are below the industry average.

　　4、 Grant the loan to Springfield as all the company’s data approximate the industry average.

　　第7题

　　Easton Bank has received loan applications from three companies in the computer service business and will grant a loan to the company with the best prospect of fulfilling the loan obligations. Specific data, shown below, has been selected from these applications for review and comparison with industry averages.Based on the information above, select the strategy that would fulfill Easton’s objective.

　　1、 Easton should not grant any loans as none of these companies represents a good credit risk.

　　2、 Grant the loan to CompGo as all the company’s data approximate the industry average.

　　3、 Grant the loan to SysGen as the company has the highest net profit margin and degree of financial leverage.

　　4、 Grant the loan to Astor as both the debt/equity ratio and degree of financial leverage are below the industry average.

　　第8题

　　Archer Inc. has 500,000 shares of $10 par value common stock outstanding. For the current year, Archer paid a cash dividend of $4.00 per share and had earnings per share of $3.20. The market price of Archer’s stock is $36 per share. The average price/earnings ratio for Archer’s industry is 14.00. When compared to the industry average, Archer’s stock appears to be

　　1、 undervalued by approximately 20%.

　　2、 overvalued by approximately 10%.

　　3、 undervalued by approximately 25%.

　　4、 overvalued by approximately 25%

　　第9题

　　The following information concerning Arnold Company’s common stock was included in the company’s financial reports for the last two years.Arnold’s dividend yield in Year 2

　　1、 is the same as Year 1.

　　2、 has declined compared to Year 1.

　　3、 is indicative of the company’s failure to provide a positive return to the investors.

　　4、 has increased compared to Year 1.

　　第10题

　　ZYX Company's annual statement reports sales of $16 million with a gross profit ratio of 37.5%. Beginning and ending inventory are $483,000 and $517,000, respectively. What is the inventory turnover ratio?

　　1、 12 times

　　2、 20 times

　　3、 10 times

　　4、 2 times

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

点一下领资料

【回忆版】注册管理会计师真题及答案

真题高频考点，刷题全靠这份资料

下载合集

CMA P1大纲思维导图

梳理核心考点，一图看懂全部章节

下载合集

注册管理会计师CMA必背概念

一表梳理核心概念,备考按照表走

CMA备考热门问题解答

CMA考试科目有哪些？: cma考试cma考试科目分为P1《财务规划、绩效与分析》和P2《战略财务管理》两个部分。题型分为单科考试题型为100道单选题和2道情境题(每道情境题包含5-7个小问题)，单选题占75%(375分)，情境题占25%(125分)。cma考试单科分数500分，及格线为360分(占比72%)，考试时长为4小时。

cma考完能否再次参加？: cma考试分为中文考试和英文考试，对于同一科目的考试，在一个考试时间段只能进行一次，12个月内不得超过三次。例如，P1科目考试在1月/2月考试时间段只能参加一次。所有重考需要重新注册并支付相应的费用。

cma一年考几次？: cma中文考试一年三次，英文考试一年三次。cma中文考试每年有3个考试日期，分别为4月、7月和11月。CMA英文考试时间每年较为固定，CMA英文考试每年有3个考试窗口，每个考试窗口的时间为两个月，分别是:1月/2月，5月/6月，9月/10月。考生可以在各个窗口期内自由选择具体CMA考试时间。

cma的含金量如何？: cma考试含金量还是比较高的。CMA与美国注册会计师(USCPA)、金融特许分析师(CFA)一起并称为美国财会领域的国际三大黄金认证。cma考试含金量还是比较高的。经济的快速发展，管理会计人才的缺口越来越大，很多国内企业包括国企也开始鼓励员工学习CMA，各大企业招聘财务人员、高层管理人员也明确要求持有CMA证书者优先录用，可见，CMA证书已经成为进入大型企业的“敲门砖”。

在线提问

严选名师全流程服务

凤夙

高顿CMA首席讲师