당신은 온라인 연습 문제를 통해 CPA MA 시험지식에 대해 자신이 어떻게 알고 있는지 파악한 후 시험 참가 신청 여부를 결정할 수 있다.
시험을 100% 합격하고 시험 준비 시간을 35% 절약하기를 바라며 MA 덤프 (최신 실제 시험 문제)를 사용 선택하여 현재 최신 80개의 시험 문제와 답을 포함하십시오.
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Question No : 1
Sun Mics' e-procurement system shows the bidding to be placed over the Internet, and rival bids for all suppliers.
Which of the following will be an advantage of e-procurement system for Sun Mics’?
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Question No : 2
Silur Co buys and restores items of exclusive vintagejewelry. At 31 May 2009, the company had three items in inventory.
Details of the itemswere:
NecklaceBraceletPendant
Purchase cost12,00031,00045,000
Expected selling price25,00038,00053,000
Restoration costs to date6,0005,0002,000
Further costs before sale2,0003,0001,000
What was the total value of Silur’s inventory at 31 May 2009?
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Question No : 3
A company absorbs overheads on a machine hour basis. Actual machine hours were 20,000, actual overheads were $480,000 and there was over absorption of overheads of $95,000.
What is the overhead absorption rate?
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Question No : 4
Which of the following statements is NOT correct about the Kaizen philosophy?
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Question No : 5
Bush has been asked by his bank to produce a budgeted income statement for the six months ending on 31 March 2014. He forecasts that monthly sales will be $3,000 for October, $4,500 for each of November and December, 2013 and $5,000 per month from January 2014 onwards.
Selling price is fixed to generate a margin on sales of 33.33%.
Overhead expenses (excluding depreciation) are estimated at $800 per month. He plans to purchase non-current assets on 1st October costing $5,000, which will be paid for at the end of December and are expected to have a five-year life, at the end of which they will possess a nil residual value.
The budgeted net profit for the six months ending 31 March 2014 is:
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Question No : 6
Which of the following statements about divisionalizationis/are correct?
(i) Divisionalizationleads to head office managers having reduced control over operational decisions in an operating unit.
(ii) Achieving corporate goals will be the only factor considered by divisional managers when they are making decisions.
(iii) Divisionalizationallows operating decisions to reflect the local conditions of an operating unit.
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Question No : 7
On the first day of the new financial year, the value of the non-current assets held by Vieta Co increased because the directors implemented a policy of revaluation.
How will the company’s return on capital employed (ROCE) and net profit margin ratios for the year be affected?
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Question No : 8
Consider the following statements relating to activity-based costing (ABC) in a manufacturing environment:
(i) ABC eliminates the use of volume as a means of measuring costs
(ii) More accurate cost estimates will always be produced using ABC than absorption costing
Which of the following combinations is correct?
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Question No : 9
At the beginning of March 2012, INS Plc has an opening balance of $60,000 on its receivables ledger. Sales of $160,000 have been budgeted for March and it is budgeted that 60% of these will be settled in March after a cash discount of 2.5%.
If 23% of the opening receivables are still outstanding at the end of March, what will be the budgeted receivables figure at that date?
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Question No : 10
The budgeted overheads of Nambro for the next year have beenanalyzedas follows:
$000
Purchase order processing costs450
Production run set up costs180
Machine running costs640
In the next year, it is anticipated that machines will run for 32,000 hours, 6,000 purchase orders will be processed and there will be 450 production runs.
One of the company’s products is produced in batches of 500. Each batch requires a separate production run, 30 purchase orders and 750 machine hours.
Using Activity Based Costing, what is the overhead cost per unit of the product?
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Question No : 11
On 1 December 2009 Reon Co acquired a non-current asset at a cost of $318,000. The purchase was financed through a six year finance lease. Under the lease, an initial payment of $71,000 was made on 1 December 2009. Five further payments of $71,000 are required on 1 December each year, commencing 1 December 2010. Reon uses the sum of digits method to allocate interest to accounting periods.
How should the total lease liability be reported in the statement of financial position at 30 November 2010?
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Question No : 12
Each division of Calcul Co manufactures a single product.
In one of the divisions the standard profit of each unit is calculated as:
Selling price$135
Total cost$100
Profit$35
It is estimated that fixed costs comprise 54% of the total cost of the product. The budgeted production and sales volumes for the next month is 3,954 units.
What is the margin of safety?
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Question No : 13
Which of the following statements about accounting concepts and the characteristics of financial information is correct?
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Question No : 14
A division manufacturing a single product which sells for $325 has the following unit cost structure:
$
Direct materials95
Directlabor78
Variable overheads56
Share of fixed costs45
Total cost274
In the coming period, the budgeted production volume is 10,000 units.
What is the budgeted breakeven sales volume (to the nearest unit)?
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Question No : 15
Coolbreeze Co manufactures refrigerators. The company isorganizedon a divisionalised basis and has two divisions (compressor and cabinet).
The compressor division transfers 65% of its output to the cabinet division for $85 per unit, and sells the rest of its output to external companies for $92 per unit.
The cabinet division sells the final product at an average selling price of $495 per unit. In the next month, it expected that the compressor division will produce 27,000 units. The variable cost of manufacturing compressors is $62 per unit.
Assuming that the divisions operate with total autonomy, which of the following options is the most likely reason for making internal transfers at a value which is less than the external selling price of the compressor division?
