1、CMA Exam Retired QuestionsCMA Part 1 Business Analysis Examination Questions for Practice CMA第一部分商業(yè)分析練習(xí)題Section A: Business EconomicsA部分：商業(yè)學(xué)1.Which one of the following would cause the demand curve for bagels to shift to the left?a.b.c.d.A decrease in the cost of muffins. An increase in the populati

2、on.A decrease in the price of bagels. An increase in the supply of bagels.1.下列哪項(xiàng)會(huì)使面包圈的需求曲線向左移動(dòng)？a.b.c.d.松餅的成本下降人口增加面包圈的價(jià)格下降面包圈的供給增加2.Which one of the following would cause the demand curve for prepared meals sold in supermarkets to shift to the right?a.b.c.d.An increase in the price of prepared meals

3、.An increase in consumere.A decrease in the price of restaurant meals. An increase in the supply of prepared meals.2.下列哪項(xiàng)會(huì)使超市中出售的速食的需求曲線向右移動(dòng)？a.b.c.d.速食的價(jià)格升高消費(fèi)者收入增加飯店的價(jià)格下降速食的供給增加3.If a decrease in the demand for Product X causes the demand curve for Product Y to shift to the right, then X and Y are m

4、ost likely to be which of the following?a.b.c.d. 假設(shè)a.b.c.d.Shoes and laces. Butter and margarine. Knives and forks.Cars and gasoline.X的需求下降使得鞋和鞋帶黃油和人造黃油刀和叉汽車和3.Y的需求曲線向右移動(dòng)，那么X和Y最可能是下列哪兩種東西？© 2008 Institute of Certified Management AccountantsApril 2008Page 1CMA Exam Retired QuestionsAll of the fo

5、llowing will increase the demand for a factor of production except4.a.b.c.d.an increase in the demand for the product.an increase in the marginal revenue product of the factor of production. training aimed at increasing productivity.an increase in the supply of the factor of production.4.下列哪項(xiàng)增加一種生產(chǎn)要

6、素的需求？ 的需求增加a.b.c.d.該該生產(chǎn)要素的邊際收入旨在提高生產(chǎn)率的培訓(xùn)該生產(chǎn)要素的供給增加增加5.If the demand for a product is elastic, a price increase will result ina.b.c.d. 假設(shè)a.b.c.d.no change in total revenue. an increase in total revenue. a decrease in total revenue.an indeterminate change in revenue.的需求是有彈性的，那么價(jià)格增加會(huì)造成： 總收入不變總收入增加總收入減少

7、不確定5.6.A market research analyst determined the following market data for a commodity.Price$ 255075100Quantity Supplied 2505007501,000Quantity Demanded 7505002500Based on this information, which one of the following statements is correct?a.b.c.d.At a price of $30, there will be excess demand. A mark

8、et clearing price cannot be determined. At a price of $80, there will be insufficient supply. A market price of $50 cannot exist for very long.6.一市場研究分析員為一商品確定如下的市場數(shù)據(jù)：價(jià)格255075100供給數(shù)量2505007501,000需求數(shù)量7505002500根據(jù)上述信息，下列哪項(xiàng)說法是正確的？a.b.c.價(jià)格為30時(shí)，需求過剩不能確定市場出清價(jià)格價(jià)格為80，供給不足© 2008 Institute of Certified

9、Management AccountantsApril 2008Page 2CMA Exam Retired Questions的市場價(jià)格不能維持很久d.507.An economist determined the following market data for a commodity.Price$25 5075100Quantity Supplied 2505007501,000Quantity Demanded 7505002500Based on this information, which one of the following statements is correct?a

10、.b.In the short-term, there would be excess supply at a price of $40.In the long-run, if producers costs per unit decline, then a reasonable market clearing price could be $65.In the short-term, there would be excess demand at a price of $70.In the long-run, if producers costs per unit increase, the

11、n a reasonable market clearing price could be $70.學(xué)家為一商品確定了如下的市場數(shù)據(jù)：c.d.7.一價(jià)格255075100供給數(shù)量2505007501,000需求數(shù)量7505002500Based on this information, which one of the following statements is correct?根據(jù)上述信息，下列哪項(xiàng)說法是正確的？a.b.c.d.在短期，價(jià)格為40時(shí)，供給過剩在長期，如果生產(chǎn)商的成本下降，那么合理的市場出清價(jià)格為65在短期，價(jià)格為70在長期，如果生產(chǎn)商的時(shí)需求過剩成本增加，那么合理的市場出

12、清價(jià)格為708.If the quantity demanded is less than the quantity supplied at a particular price, thena.b.c.d.there is a shortage and the price will increase over time. the price is below the equilibrium price.there is a surplus and the price will decrease over time. there is a surplus and demand will incr

13、ease over time.8.如果在一定的價(jià)格時(shí)需求數(shù)量比供給數(shù)量小，那么a.b.c.d.存在短缺，價(jià)格會(huì)隨時(shí)間增加而增加價(jià)格在均衡價(jià)格之下存在過剩，價(jià)格會(huì)隨時(shí)間增加而下降存在過剩，需求會(huì)隨時(shí)間增加而增加9.If a products price elasticity of demand is greater than one, then a 1% price increase will cause the quantity demanded toa.increase by more than 1%.© 2008 Institute of Certified Management

14、 AccountantsApril 2008Page 3CMA Exam Retired Questionsb.c.d.increase by less than 1%.decrease by less than 1%. decrease by more than 1%.9.假設(shè)某一的需求價(jià)格彈性大于1，那么價(jià)格升高1%會(huì)使得需求數(shù)量：a.b.c.d.增加超過1% 增加少于1% 減少小于1% 減少超過1%10.With regard to elasticity, all of the following statements are correct except thata.the price

15、 elasticity of demand is calculated as the percentage change in quantity demanded divided by the percentage change in price.the availability of substitute products generally results in a product having high price elasticity. the price elasticity of demand indicates the degree of response to a change

16、 in price.demand tends to be more inelastic when the expenditures on a product are quite high relative to a consumers budget.b.c.d.10.關(guān)于彈性，下列說法中錯(cuò)誤的是：a.b.c.d.需求的價(jià)格彈性等于需求數(shù)量變動(dòng)的百分比除以價(jià)格變動(dòng)的百分比替代的可用性一般會(huì)造成的價(jià)格彈性高需求的價(jià)格彈性是指對(duì)價(jià)格變動(dòng)的反應(yīng)程度當(dāng)與消費(fèi)者的預(yù)算高度相關(guān)時(shí)，需求傾向于更缺乏彈性11.When a perfectly elastic demand curve is plotted on

17、 a graph with price on the vertical axis and quantity on the horizontal axis, the curve isa.b.c.d.parallel to the horizontal axis. parallel to the vertical axis. downward sloping with a kink in it. upward sloping from the origin.11.畫完全有彈曲線，縱坐標(biāo)為價(jià)格，橫坐標(biāo)為數(shù)量時(shí)，該曲線：a.b.c.d.平行橫坐標(biāo)平行縱坐標(biāo)向下傾斜，有一拐點(diǎn)從原點(diǎn)身上傾斜12.If t

18、he demand for a good is elastic, then a(n)a.b.c.d.如果某a.b.c.d.decrease in price will increase total revenue. increase in price will increase total revenue. decrease in price will decrease total revenue. increase in price will have no effect on total revenue.的需求是有彈性的，那么： 價(jià)格下降會(huì)使總收入增加價(jià)格上升會(huì)使總收入增加價(jià)格下降會(huì)使總收

19、入減少價(jià)格上升對(duì)總收入無影響12.© 2008 Institute of Certified Management AccountantsApril 2008Page 4CMA Exam Retired Questions13.If the cross elasticity of demand for two products, A and B, is positive, then an increase in Bs price will cause the demand fora.b.c.d. 假設(shè)a.b.c.d.A to decrease. A to increase. B to

20、 increase.B to remain unchanged.13.A和B的需求交叉彈性是正數(shù)，那么B的價(jià)格增加會(huì)使得：A的需求下降A(chǔ)的需求增加B的需求增加B的需求不變14.Which one of the following statements correctly defines thee elasticity of demand?a.b.c.d.The percentage change in quantity demanded divided by the percentage change ine.The percentage change ine divided by the p

21、ercentage change in quantity demanded.The percentage change in quantity supplied divided by the percentage change ine.The percentage change ine divided by the percentage change in quantity supplied.14.關(guān)于需求的收入彈性，下列哪項(xiàng)說法是正確的？a.b.c.d.需求數(shù)量變動(dòng)的百分比除以的百分比的百分比除以需求數(shù)量變動(dòng)的百分比供給數(shù)量變動(dòng)的百分比除以的百分比的百分比除以供給數(shù)量變動(dòng)的百分比15.Whi

22、ch one of the following best describes the cross elasticity of demand?a.The percentage change in quantity demanded of one product divided by the percentage change in its price.The percentage change in price of a product divided by the percentage change in quantity demanded.The percentage change in q

23、uantity demanded of one product divided by the percentage change in price of another product.The percentage change in price of one product divided by the percentage change in quantity demanded of another product.b.c.d.15.關(guān)于需求的交叉彈性，下列哪項(xiàng)最好？a.b.c.d.一種一種一種一種需求數(shù)量變動(dòng)的百分比除以價(jià)格變動(dòng)的百分比價(jià)格變動(dòng)的百分比除以需求數(shù)量變動(dòng)的百分比需求數(shù)量變動(dòng)

24、的百分比除以另一種價(jià)格變動(dòng)的百分比除以另一種價(jià)格變動(dòng)的百分比需求數(shù)量變動(dòng)的百分比16.An economic research firm performed extensive studies on the market for large screen televisions (LSTs). Portions of the results are shown below.Householde$50,000 60,00072,000LST Sales (units) 20,00028,00039,200© 2008 Institute of Certified Management

25、AccountantsApril 2008Page 5CMA Exam Retired QuestionsPrice of LSTs $1,000900810LST Sales (units) 100,000115,000132,250Thee elasticity of demand for LSTs isa.b.c.d.一..研究公司廣泛研究大屏幕電視(LST)市場。部分研究結(jié)果如下所示：16.家庭收入50,00060,00072,000LST銷量()20,00028,00039,200LST的價(jià)格 1,000900810LST銷量() 100,000115,0

26、00132,250LST的需求收入彈性為：a.b.c.d.2.517.According to cross elasticity of demand, if the quantity demanded of one product varies directly with the change in the price of another product, then the two products area.b.c.d.substitute goods. complementary goods. independent goods. normal goods.17.根據(jù)需

27、求的交叉彈性，如果一種的需求數(shù)量直接隨另一種價(jià)格的改變而改變，那么這兩種是a.b.c.d.替代品互補(bǔ)品商品正常商品18.All of the following factors are determinants of market demand excepta.b.c.d.the price of the product.consumere.prices of substitute products. the supply of the product.18.下列哪項(xiàng)因素不是市場需求的決定因素：© 2008 Institute of Certified Management Acco

28、untantsApril 2008Page 6CMA Exam Retired Questionsa.b.c.d.的價(jià)格消費(fèi)收入替代品的價(jià)格供給19.All of the following are violations of antitrust laws excepta.b.c.d.selling below cost only in certain geographical areas. collusion pricing to restrain trade.predatory pricing to drive out competition. price discrimination b

29、y service companies.19.下列哪項(xiàng)不反托拉斯法？a.b.c.d.只在某些地域以低于成本的價(jià)格銷售定價(jià)以限制貿(mào)易掠奪性定價(jià)以排除競爭服務(wù)公司的價(jià)格20.The goals of antitrust legislation include protecting all of the following petition, by outlawing monopolies and prohibiting unfair competition. consumers welfare, by prohibiting deceptive and unfai

30、r business practices. small business firms, from economic pressures by big business competitors. domestic firms, from unfair practices of foreign corporations.20.反托拉斯法的目的不包括保護(hù)下列哪項(xiàng)？a.b.c.d.競爭，通過消費(fèi)者福利，通過和競爭性和的商業(yè)行為小企業(yè)，免受大企業(yè)的本土企業(yè)，免受國外企業(yè)的行為21.Federal antitrust laws are enforced by use of all of the follo

31、wing excepta.b.c.d.an injunction to prohibit a specific action. an order for specific performance.criminal sanctions, including imprisonment and fines.revocation of the corporations charter and liquidation of the firm.反托拉斯法不是通過使用下列哪項(xiàng)來實(shí)施的？ 某一特殊行為的禁令具體績效命令21.a.b.c.d.處罰，包括撤消公司經(jīng)營和罰款公司，© 2008 Instit

32、ute of Certified Management AccountantsApril 2008Page 7CMA Exam Retired QuestionsIn defending an antitrust case charging price discrimination, a company is least likely to be able to successfully defend its behavior if22.a.b.c.d.discounts are granted to larger purchasers.there are differences in man

33、ufacturing or delivery costs.the companys pricing policy is a good faith effort to meet the price of competitors. the company is merely following the price leadership of dominant firms.22.在辯護(hù)價(jià)格的反托拉斯時(shí)，公司最不可能辯護(hù)其行為，如果：a.b.c.d.給予較大的者折扣制造費(fèi)用或送貨費(fèi)用不同公司的定價(jià)策略努力符合競爭者的價(jià)格公司只遵循主導(dǎo)企業(yè)的價(jià)格領(lǐng)先戰(zhàn)略23.Which one of the follo

34、wing is a characteristic of the economic concept of utility?a.b.c.d.It is easily quantifiable. It is objective.It is subjective.It is impossible to quantify.23.下列哪項(xiàng)是效用這一概念的特點(diǎn)？a.b.c.d.容易量化客觀不能量化24.Which one of the following statements with regard to the consumption of goods and its relationship to ut

35、ility is correct?a.As consumption of a commodity decreases, the marginal utility derived from that commodity will also decrease.As consumption of a commodity increases, the total utility derived from that commodity decreases. As consumption of a commodity increases, the marginal utility derived from

36、 that commodity will eventually decrease.Consumption of a commodity is determined at the point where the marginal utility of modity is at itsum.24.關(guān)于商品消費(fèi)和其與效用的關(guān)系，下列哪項(xiàng)說法是正確的？a.b.c.d.隨著商品消費(fèi)減少，該商品的邊際效用也會(huì)減少隨著商品消費(fèi)增加，該商品的總效用減少隨著商品消費(fèi)增加，該商品的邊際效用實(shí)際上會(huì)減少在商品的邊際效用最大時(shí)，商品消費(fèi)數(shù)量也就確定了25.For a consumer, the

37、 law of diminishing marginal utility means that the consumer achievesa.b.c.d.less satisfaction as more of a product is consumed. more satisfaction as more of a product is consumed.more consumption of a produ less consumption of a produe rises. e falls.25.對(duì)于消費(fèi)者，邊際效用遞減意味著消費(fèi)者得到：© 2008 Institute of

38、 Certified Management AccountantsApril 2008Page 8CMA Exam Retired Questions的的a.b.c.d.更少的滿足，隨著消費(fèi)的滿足，隨著消費(fèi)的更少的消費(fèi)，隨著收入增加消費(fèi)，隨著收入降低26.A consumers budget line shows various combinations of any two products thata.b.c.d.can be purchased with a given moneye.will yield the same level of satisfaction to a consu

39、mer.have positive cross elasticity of demand. have negative cross elasticity of demand.26.消費(fèi)者預(yù)算線顯示什么樣的兩種的不同組合？a.b.c.d.給定收入，可以的對(duì)消費(fèi)者能帶來相同水平滿足的需求的交叉彈性為正的需求的交叉彈性為負(fù)的27.Which one of the following statements concerning indifference curves is correct?a.b.c.The quantity demanded can be determined at the poin

40、t where indifference curves cross. Indifference curves measure voter apathy of government policy.Indifference curves are used to determine the comparative advantage of trading in two commodities.Combinations of goods which are equally preferred by a consumer are depicted using indifference curves.d.

41、27.關(guān)于無差異曲線，下列哪項(xiàng)說法是正確的？a.b.c.d.需求數(shù)量在無差異曲線相點(diǎn)確定無差異曲線計(jì)量選民對(duì)政策的態(tài)度無差異曲線用來確定兩種商品時(shí)的比較優(yōu)勢用無差異曲線來表示消費(fèi)者偏好相同的商品的組合28.The concept of economic profit is best defined as totala.b.c.d.revenue minus all accounting costs.e minus the sum of total fixed and variable costs. revenue minus the sum of total fixed and variabl

42、e costs. revenue minus all explicit and implicit costs.利潤的概念是總：收入減去全部會(huì)計(jì)成本所得減去總固定成本與總可變成本之和收入減去總固定成本與總可變成本之和收入減去全部顯性成本和隱性成本28.a.b.c.d.29.“Economic costs” often differ from costs shown in a firms financial statements. major difference would arise due toFor a corporation, erest costs.salary and

43、 wage costs.© 2008 Institute of Certified Management AccountantsApril 2008Page 9CMA Exam Retired Questionsc.d.“a.b.c.d.opportucosts.state and local tax costs.29.成本”經(jīng)常不同于企業(yè)的財(cái)務(wù)報(bào)表中顯示的成本。對(duì)于企業(yè)來說，主要的不同在于： 利息費(fèi)用工資費(fèi)用機(jī)會(huì)成本州和當(dāng)?shù)囟愘M(fèi)30.Which of the following costs, when subtracted from total revenue, yields ec

44、onomic profit?a.b.c.d.Variable costs.Recurring operating costs. Fixed and variable costs.Opportucosts of all inputs.30.下列哪項(xiàng)成本，當(dāng)從總收入中扣除時(shí)，會(huì)產(chǎn)生利潤？a.b.c.d.可變成本經(jīng)常業(yè)務(wù)費(fèi)用 固定和可變成本全部投入的機(jī)會(huì)成本31.Williams makes $35,000 a year as an accounting clerk. He decides to quit his job to enter an MBA program full-time. Assu

45、me Williams doesnt work in the summer or hold any part-time jobs. His tuition, books, living expenses, and fees total $25,000 a year. Given this information, the annual total economic cost of Williams MBA studies isa.b.c.d.$10,000.$35,000.$25,000.$60,000.31.Williams是一名會(huì)計(jì)，年薪35,000。他決定辭職去學(xué)習(xí)一MBA項(xiàng)目。假設(shè)Wi

46、lliams在暑假不工作，也沒有工作。他的學(xué)費(fèi)、書費(fèi)和生活費(fèi)用總共是一年25,000。已知上述信息，Williams學(xué)習(xí)MBA每年的總a.b.c.d.成本為：10,00035,00025,00060,00032.Jenson Products, a manufacturer of kitchen appliances, is attempting to estimate its long-run cost structure in light of changing economic conditions. Which one of the following potential change

47、s would have the least impact on Jenson's long-run production costs?a.b.c.d. JensonAn increase in the sales tax rate.More stringent consumer safety legislation.Labor cost escalation.A decrease in the supply of skilled labor.公司是一家廚具生產(chǎn)商，正在估算32.條件變動(dòng)時(shí)其長期成本結(jié)構(gòu)。下列哪項(xiàng)潛在變動(dòng)對(duì)Jenson公司的長期生產(chǎn)成本影響最小？a.b.銷售稅增加更嚴(yán)格

48、的消費(fèi)者安全© 2008 Institute of Certified Management AccountantsApril 2008Page 10CMA Exam Retired Questionsc.d.人工成本增加技術(shù)工人供給減少33.When a firm employs more of a variable input to a fixed input, and output rises by smaller and smaller amounts, the firm is experiencinga.b.c.d.diminishing marginal utility.

49、 diminishing returns.increasing opportucosts.diseconomies of scale.33.當(dāng)公司的固定投入所需的可變投入，產(chǎn)出數(shù)量慢慢上升時(shí)，該公司正在經(jīng)歷：a.b.c.d.邊際效用遞減回報(bào)遞減機(jī)會(huì)成本增加規(guī)模不34.Auburn Products Inc. has compiled the following daily cost information for its manufacturing operation.Output (units) 012345678Fixed Cost$2,000 2,0002,0002,0002,0002,

50、0002,0002,0002,000Variable Cost$ 02003805507008601,0401,2501,500Auburns average total cost at an output level of 3 units isa.b.c.d. Auburn$667.$850.$1,217.$2,550.公司已經(jīng)為其制造活動(dòng)編制了如下所示的34.成本信息： 可變成本02003805507008601,0401,2501,500產(chǎn)出()012345678固定成本2,0002,0002,0002,0002,0002,0002,0002,0002,000當(dāng)產(chǎn)出水平為3時(shí)，Aubur

51、n公司的平均總成本為：a.667© 2008 Institute of Certified Management AccountantsApril 2008Page 11CMA Exam Retired Questionsb.c.d.8501,2172,550© 2008 Institute of Certified Management AccountantsApril 2008Page 12CMA Exam Retired QuestionsDaily costs for Kelso Manufacturing include $1,000 of fixed costs

52、 and total variable costs are shown below.35.Unit Output101112131415Cost$125$250$400$525$700$825The average total cost at an output level of 11 units isa.b.c.d.$113.64.$125.00.$215.91.$250.00.35.Kelso制造公司每天的成本包括1,000固定成本和如下所示的總可變成本：101112131415產(chǎn)出125250400525700825成本當(dāng)產(chǎn)出水平為11時(shí)，平均總成本為：a.b.c.d.113.64125.00215.91250.0036.Harper Products cost information for the normal range of output in a month is shown below.Output in units 20,00022,50025,000Total Cost$3,000,000 3,325,0003,650,000What is Harpers short-run marginal cost?a.b.c.d. Harper$26.$130.$146.$150.公司正常產(chǎn)出范圍下的每