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英语考试之级别B举例说明

来源：高顿网校 2014-08-28

　　Level B

　　This cognitive level includes items that test for the application of material to novel situations and the ability to analyze or break down information into its component parts. Items that require application or analysis are included in this level.

　　Application: Items in this category measure understanding of ideas or content to a point where you can apply that understanding to an entirely new situation. The objective of these items is to test whether you can use the knowledge in an appropriate manner in a real-life situation.

　　Example:

　　The balance sheet for Miller Industries shows the following.

　　Cash $ 8,000,000

　　Accounts Receivable 13,500,000

　　Inventory 7,800,000

　　Prepaid Expenses 245,000

　　Property, Plant, & Equipment 4,700,000

　　Based on this information, what are the Total Current Assets for this firm?

　　a. $21,500,000.

　　b. $29,300,000.

　　c. $29,545,000.

　　d. $34,245,000.

　　Key = c

　　Rather than rely on memory or comprehension alone, the situation presented in this item requires you to draw on your knowledge of the calculation of Total Current Assets and apply that knowledge to the particular data presented in the problem. Other items dealing with this level of testing might ask you to identify a specific situation requiring a certain course of action, or the most appropriate procedure or steps to apply to a particular problem.

　　Analysis: Analysis involves the ability to break down material into its component parts so that its organizational structure can be understood. It involves the ability to recognize parts, as well as the relationships between those parts, and to recognize the principles involved. Items in this category ask you to differentiate, discriminate, distinguish, infer, and determine the relevancy of data.

　　Example:

　　A firm is considering the implementation of a lock-box collection system at a cost of $80,000 per year. Annual sales are $90 million, and the lock-box system will reduce collection time by 3 days. The firm currently is in debt for $3,000,000. If the firm can invest the funds designated for the lock-box at 8%, should it use the lock-box system? Assume a 360-day year.

　　a. Yes, it will produce a savings of $140,000 per year.

　　b. Yes, it will produce a savings of $60,000 per year.

　　c. No, it will produce a loss of $20,000 per year.

　　d. No, it will produce a loss of $60,000 per year.

　　Key = c

　　In this item, you are presented with a novel situation, and asked to identify the data that are relevant to the problem at hand, which in this case involves the determination of the savings or loss of implementing a lock-box type of collection system. You are required to apply principles to determine savings or loss, and then to make an analysis of the outcomes of the alternative courses of action.

扫一扫，关注CMA官方微信

了解CMA报考流程，免费获取CMA中英文考试题库

  高顿网校特别提醒：已经报名2014年CMA考试的考生可按照复习计划有效进行！另外，高顿网校2014年CMA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑，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。

　　报考指南： 2014年CMA考试报考指南
　　考前冲刺：CMA考试试题   考试辅导
      免费题库：CMA题库   题库APP

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