최신CPA Management Accounting - MA무료샘플문제
문제1
Capac Co uses activity based costing (ABC). Overhead costs for the next year are:
ExpenseTotal expenditureVolume of activity $
Set up costs1,139,2003,200 set ups
Raw material handling488,9005,000 materials orders
One of the company's products is manufactured in batches of 500 units, with each batch requiring one set up and 50 materials orders.
Using ABC, what is the overhead cost of 220 units?
Capac Co uses activity based costing (ABC). Overhead costs for the next year are:
ExpenseTotal expenditureVolume of activity $
Set up costs1,139,2003,200 set ups
Raw material handling488,9005,000 materials orders
One of the company's products is manufactured in batches of 500 units, with each batch requiring one set up and 50 materials orders.
Using ABC, what is the overhead cost of 220 units?
정답: B
문제2
Which of the following statements is NOT correct about the Kaizen philosophy?
Which of the following statements is NOT correct about the Kaizen philosophy?
정답: B
문제3
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?
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?
정답: C
문제4
The annual salary paid to a business's financial accountant would best be described as:
The annual salary paid to a business's financial accountant would best be described as:
정답: B
문제5
Quastir Co manufactures a single product which sells for $48.80 per unit. At this selling price, theprofitper unit is $5.35, after apportionment of the $65,000 of fixed costs. The budgeted production and sales volume is 20,000 units.
What is the margin of safety, expressed in units (to the nearest unit)?
Quastir Co manufactures a single product which sells for $48.80 per unit. At this selling price, theprofitper unit is $5.35, after apportionment of the $65,000 of fixed costs. The budgeted production and sales volume is 20,000 units.
What is the margin of safety, expressed in units (to the nearest unit)?
정답: D
문제6
Which of the following statements about just-in-time is correct?
Which of the following statements about just-in-time is correct?
정답: C
문제7
Which ONE of the following choices is a reason for adopting adecentralizedrather than acentralizedorganizationalstructure?
Which ONE of the following choices is a reason for adopting adecentralizedrather than acentralizedorganizationalstructure?
정답: D
문제8
At 30 April 2009, the book value of the net assets of Emor was $12.5 million, and the economic value was $17.825 million.
The net operating profit after tax for the year was $3,428,554. The budgeted return on investment for the year was 16.5%, and the cost of capital is estimated to be 12%.
What is the company's economic value added (EVA) for the year?
At 30 April 2009, the book value of the net assets of Emor was $12.5 million, and the economic value was $17.825 million.
The net operating profit after tax for the year was $3,428,554. The budgeted return on investment for the year was 16.5%, and the cost of capital is estimated to be 12%.
What is the company's economic value added (EVA) for the year?
정답: A