Yes to all questions. Power Attack is something you choose to apply once you start making melee attacks in a round and its bonuses and penalties then last for the whole round, even off your turn.
CMB is basically another type of Attack Roll, so any bonus you have that could be applied to whatever weapon or limb you make the CMB roll with will apply. On another note, certain bonuses and any penalty to a creature's AC will also apply to its CMD.
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Ninja'd, a bit more detailed explanations though:
Can I use Power attack when making opportunity attacks?
If not what are the exact restrinctions usage?
The feat says:
"You must choose to use this feat before making an attack roll, and its effects last until your next turn."
So if you used Power Attack on your turn, you must use Power Attack on all attacks of opportunity made before the start of your next turn.
If you didn't use Power Attack on your turn, it appears you may still choose to Power Attack for an AoO since an AoO has an attack roll and declaring Power Attack before an attack roll is not an action. You then will continue to Power Attack until the beginning of your next turn.
Last session question arose about whether you could add the bonus to attack roles from smite evil to your CMB.
I know the +1 from masterwork adds the your CMB, now what is adding to it and what not. Or does simply any bonus that you get an attack roles also adds to your CMB?
Yes, any bonus that you get an attack roles also adds to your CMB, as long as it's applicable to the weapon used for the combat manuever. The bonus from a masterwork rapier adds to your CMB when using that rapier to disarm someone, but does not add to your CMB to grapple (which doesn't use a weapon).
Smite Evil is a general bonus to attacks and does not require a specific weapon. Therefore it adds to all CMB, including those that don't use a weapon).
Similar do all the bonuses (or penalties as from power attack) also apply always to my opportunity attacks?
Attacks of opportunity are attacks. That means any bonuses or penalties that apply to your attacks will apply to attacks of opportunity. If you take an AoO against a smite target, you take smite bonuses. If you used Power Attack on your turn, you get the penalties and bonuses on your AoO until your next turn.