CMA（P1）——Budgeting
信息来源：金融范 2014-09-30 10:00 knroman
| Vendor |
Price per switch |
Percentage expected to pass the test |
| P |
$35 |
90% |
| Q |
$37 |
94% |
| R |
$39 |
97% |
| S |
$40 |
99% |
Which vendor should Denton’s controller recommend to management?
A. Vendor P.
B. Vendor Q.
C. Vendor R.
D. Vendor S.
3、Maximilian Computer Company uses a comprehensive budgeting system in planning its annual operations. Which of the following best describes the information needed in order to determine the budgeted cost of circuit boards to be purchased for use in building its laptop computer? Assume one circuit board is used in each laptop.
A. Begin with budgeted laptop sales in units, add the desired ending inventory of circuit boards, deduct the expected beginning inventory of circuit boards, and multiply the resulting amount by the budgeted purchase cost per circuit board.
B. Begin with budgeted laptop sales in units, deduct the desired ending inventory of circuit boards, add the expected beginning inventory of circuit boards, and multiply the resulting amount by the purchase cost per circuit board.
C. Begin with budgeted laptop production in units, deduct the desired ending inventory of circuit boards, add the expected beginning inventory of circuit boards, and multiply the resulting amount by the purchase cost per circuit board.
D. Begin with budgeted laptop production in units, add the desired ending inventory of circuit boards, deduct the expected beginning inventory of circuit boards, and multiply the resulting amount by the budgeted purchase cost per circuit board.
4、 The starting point for creating a master budget for a proprietary secretarial school would be
A. estimating salaries of the instructors.
B. forecasting enrollment.
C. preparing a capital expenditure budget.
D. preparing the student recruiting budget.
5、 Trumbull Company budgeted sales on account of $120,000 for July, $211,000 for August, and $198,000 for September. Collection experience indicates that 60% of the budgeted sales will be collected the month after the sale, 36% the second month, and 4% will be uncollectible. The cash from accounts receivable that should be budgeted for September would be
A. $169,800.
B. $194,760.
C. $197,880.
D. $198,600.
6、The Profit and Loss Statement of Madengrad Mining Inc. includes the following information for the current fiscal year.
关键词:
cma Budgeting