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在這個(gè)無(wú)法準(zhǔn)確摸清CMA考試脈搏的時(shí)代，精煉而又有針對(duì)性的CMA題庫(kù)作用凸顯。CMA題庫(kù)是一個(gè)大范圍的概念，CMA英文考試真題題庫(kù)包括了紙質(zhì)英文CMA考試題庫(kù)、英文CMA在線題庫(kù)，盡可能全面而又精準(zhǔn)的為考生提供CMA考試題目走向。
高頓CMA作為國(guó)內(nèi)CMA培訓(xùn)領(lǐng)導(dǎo)者，在CMA考試題庫(kù)的研發(fā)上也是不遺余力。高頓CMA考試研發(fā)中心根據(jù)前沿動(dòng)態(tài)，研發(fā)出了：CMA全真模擬題庫(kù)，[*{7}*]考試輔導(dǎo)講義，經(jīng)典習(xí)題集等。
高頓不僅有CMA紙質(zhì)考試題庫(kù)，而且還為學(xué)員搭建了CMA在線學(xué)習(xí)平臺(tái)，在該學(xué)習(xí)平臺(tái)內(nèi)有*7的CMA考試模擬題?？傊?，相比CMA紙質(zhì)題庫(kù)一定的滯后性，CMA在線題庫(kù)在及時(shí)性方面優(yōu)勢(shì)明顯。
高頓CMA考試題庫(kù)中共包含近2000道備選習(xí)題。因此每次測(cè)試中隨機(jī)挑選的試題均有所不同，該試題集能涵蓋單章中各節(jié)的內(nèi)容。完成了單項(xiàng)選擇題模擬測(cè)試后，系統(tǒng)會(huì)根據(jù)考生的答案給出反饋。系統(tǒng)會(huì)記錄考生在每次模擬測(cè)試中的得分，因此考生能方便地追蹤自己的學(xué)習(xí)進(jìn)展情況。此外，高頓CMA學(xué)習(xí)平臺(tái)中還包含了一個(gè)“資源部分”，該部分列出了額外的學(xué)習(xí)資料。
高頓CMA英文考試真題在線題庫(kù)：http://cma.gaodun.cn/tiku
cma英文考試真題案例
Question：
Globetrade is a retailer that buys virtually all of its merchandise from manufacturers in a country experiencing significant inflation.Globetrade is considering changing its method of inventory costing from first-in,first-out(FIFO)to last-in,first-out(LIFO).
What effect would the change from FIFO to LIFO have on Globetrade’s current ratio and inventory turnover ratio?
A.Both the current ratio and the inventory turnover ratio would decrease.
B.The current ratio would decrease but the inventory turnover ratio would increase.
C.Both the current ratio and the inventory turnover ratio would increase.
D.The current ratio would increase but the inventory turnover ratio would decrease.
Answer（B）：
Answer(A)is incorrect.The inventory turnover would increase due to higher cost of goods sold and lower inventory.
Answer(B)is correct.During periods of high inflation,manufacturers and retailers often switch to LIFO inventory valuation as a tax postponement tool.
The higher costs attaching to more recent inventory pass into cost of goods sold,reducing net income and tax liability.Since cost of goods sold is the numerator of the inventory turnover ratio,turnover will increase.Also,inventory will be lower under LIFO,which reduces the current ratio and increases the turnover ratio.
Answer(C)is incorrect.The current ratio would decrease due to the lower inventory value under LIFO.
Answer(D)is incorrect.The current ratio would decrease due to the lower inventory value under LIFO.
