管理会计师考试：2021part1财务规划、绩效与分析真题及答案(2)
共270道题
1、Herc公司2013年12月31日实物盘点的存货为$1 500 000，但是有如下必要的调整事项： 1）2014年1月5日收到并记录了成本$90 000的商品，此商品是2013年12月30日从客户装船运点装船，贸易方式为FOB。 2）在集货区有一批未包含在存货中的商品，这批商品直到2014年1月4日才装船，但是在2013年12月30日已经记账并发送给客户，货物成本为$120 000，贸易方式为FOB。Herc公司2013年12月31日报表中存货金额多少？
（单选题）
A. $1 500 000
B. $1 590 000
C. $1 620 000
D. $1 710 000
试题答案：D
管理会计师考试：2021part1财务规划、绩效与分析历年真题汇编
2、Philip公司是视频光盘的分销商，正在编制明年销售成本的预算。Philip公司对销售规模及其相关概率作了如下预测：Philip公司的销售成本是其销售额的80%，那么该公司预计销售成本的期望值是：
（单选题）
A. $85 000
B. $84 000
C. $68 000
D. $67 200
试题答案：D
管理会计师考试：2021part1财务规划、绩效与分析历年真题汇编
3、某公司注意到其分部经理人员制定的决策并没有使得公司整体的利益最大化；为了阻止这样的倾向，公司要采用一套业绩考核制度，该制度应该强调： （单选题）
A. 弹性预算差异
B. 营业利润
C. 可控成本
D. 剩余收益
试题答案：D
管理会计师考试：2021part1财务规划、绩效与分析历年真题汇编
4、亚瑟公司是位于加拿大的一家公司，加拿大采取国际财务报告准则。在2014年，该公司发生了一场前所未有的大火，造成了财务上的损失，此外该公司承接了一个长期的建设合同。CFO希望确认这两种情况应当如何进行报告？ （单选题）
管理英语4形考答案本（国开形考）
自测单元1
一、选择填空题（每题10分，共5题）
题目1
— Is it possible for you to work out the plan tonight?
—__________
正确答案是：I think so.
题目2
— I think things have been a bit difficult for us the last couple
of months.
—__________. We've been working hard, but still getting
behind.
正确答案是：You're right
题目3
The Human Resource Managing Department at Honda is
given specific instructions ______ employ the best possible
workers.
正确答案是：on how to
题目4
Even the best continually seek ways to ______ their skills.
正确答案是：sharpen
题目5
The responsibilities in handbook ______ that managers have
to be concerned with efficiency and effectiveness in the work
process.
正确答案是：indicate
题目6
二、听力理解：听录音，选择最佳答案（共50分）。
请听录音： 操作提示：通过下拉选项框，选择答案。
1. What kind of role is Melinda taking on for her job? 回答
A. HR manager.
B. Project manager.
C. Project coordinator.
Part 1 Multiple choices
(每小题： 分)
Directions: Read the following passages carefully and
choose the best answer from the four choices marked A, B,
C and D.
Questions 1 to 5 are based on the following passage or
dialog.
In order to separate doting parents from their freshman sons,
Morehouse College in Atlanta has instituted a formal "Parting
Ceremony". It began on a recent evening, with speeches in the
Martin Luther King Jr. International Chapel (小教堂). Then the
incoming freshmen marched through the gates of the
campus—which slowly shut, literally leaving the parents outside.
When University of Minnesota freshmen move in at the end of
August, parental separation was a little more artful: mothers and
fathers were invited to a reception elsewhere so students can meet
their roommates and negotiate dorm room space—without adult
17级TEM4练习1（3套题）
TEM 4 新题型练习1
Part I DICTATION
Listen to the following passage. Altogether the passage will
be read to you four times. During the first reading, which will be
read at normal speed, listen and try to understand the meaning.
For the second and third readings, the passage will be read to
you sentence by sentence, or phrase by phrase, with intervals of
15 seconds. The last reading will be done at normal speed again
and during this time you should check your work. You will be
given 1 minute to check through your work once more.
Please write the whole passage on ANSWER SHEET ONE.
Passage 1
Passage 2
Passage 3
PART II LISTENING COMPREHENSION
Section A Talk
In this section you will hear a talk. You will hear the talk ONLY
ONCE. While listening, you may look at ANSWER SHEET ONE and
write NO MORE THAN THREE WORDS for each gap. Make sure
