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预约 CMA 直播讲什么,由你们决定! 预约详情地址 https://jinshuju.net/f/HEXOgS?x_field_1=lxck...[详情]

作者:刘老师 日期:17-02-24
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CMA选择题:Performance Management(118)

118. CSO: 1C1b LOS: 1C1e Which one of the following statements is correct concerning a flexible budget cost formula? Variable costs are stated a. per unit and fixed costs are stated in total. b. in total and fixed costs are stated per unit...[详情]

作者:网站编辑chp 日期:15-07-22
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CMA选择题:Performance Management(120)

120. CSO: 1C1b LOS: 1C1f The following performance report was prepared for Dale Manufacturing for the month of April. Actual Results Static Budget Variance Sales units 100,000 80,000 20,000F Sales dollars $190,000 $160,000 $30,000F Variabl...[详情]

作者:网站编辑chp 日期:15-07-09
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CMA选择题:Performance Management(119)

119. CSO: 1C1b LOS: 1C1e The monthly sales volume of Shugart Corporation varies from 7,000 units to 9,800 units over the course of a year. Management is currently studying anticipated selling expenses along with the related cash resources...[详情]

作者:网站编辑chp 日期:15-07-09
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CMA选择题:Performance Management(117)

117. CSO: 1C1b LOS: 1C1d Use of a standard cost system can include all of the following advantages except that it a. assists in performance evaluation. b. emphasizes qualitative characteristics. c. permits development of flexible budgeting...[详情]

作者:网站编辑chp 日期:15-07-09
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CMA选择题:Performance Management(116)

116. CSO: 1C1a LOS: 1C1d Arkin Co.s controller has prepared a flexible budget for the year just ended, adjusting the original static budget for the unexpected large increase in the volume of sales. Arkins costs are mostly variable. The con...[详情]

作者:网站编辑chp 日期:15-07-09
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CMA选择题:Performance Management(115)

115. CSO: 1C1a LOS: 1C1d A major disadvantage of a static budget is that a. it is more difficult to develop than a flexible budget. b. it is made for only one level of activity. c. variances tend to be smaller than when flexible budgeting...[详情]

作者:网站编辑chp 日期:15-07-09
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CMA选择题:Planning, Budgeting and Forecasting(114)

114. CSO: 1B5b LOS: 1B5u The Mountain Mule Glove Company is in its first year of business. Mountain Mule had a beginning cash balance of $85,000 for the quarter. The company has a $50,000 short-term line of credit. The budgeted information...[详情]

作者:网站编辑chp 日期:15-07-09
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CMA选择题:Planning, Budgeting and Forecasting(113)

113. CSO: 1B5b LOS: 1B5u Data regarding Johnsen Inc.s forecasted dollar sales for the last seven months of the year and Johnsens projected collection patterns are as follows. Forecasted sales June $700,000 July 600,000 August 650,000 Septe...[详情]

作者:网站编辑chp 日期:15-07-09
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CMA选择题:Planning, Budgeting and Forecasting(112)

112. CSO: 1B5b LOS: 1B5u Tidwell Corporation sells a single product for $20 per unit. All sales are on account, with 60% collected in the month of sale and 40% collected in the following month. A schedule of cash collections for January th...[详情]

作者:网站编辑chp 日期:15-07-09
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CMA选择题:Planning, Budgeting and Forecasting(111)

111. CSO: 1B5b LOS: 1B5u Health Foods Inc. has decided to start a cash budgeting program to improve overall cash management. Information gathered from the past year reveals the following cash collection trends. 40% of sales are on credit 5...[详情]

作者:网站编辑chp 日期:15-07-09
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