So let's see how we can go about this...
First off, VMs that are powered off and templates (always powered off) are not being metered in the vCLUM appliance so you don't have to worry about them.
As far as the test VMs, what business reason do you have to exclude these from vCLUM reporting? Basically, as long as you have a vCAN license applied to an ESXi host, then every VM running on said host should be metered in vCLUM and reported on.
If you have a test environment, then you need either perpetual or demo licenses applied to the ESXi hosts supporting the test environment. Then, you can go into your vCLUM web portal at the location shown below (Licenses/Billing Categories) and change the billing category for demo/perpetual license key listed accordingly. With this method, you'll be able to exclude the VMs you want from being included in your monthly usage reports.

Hope this helps!