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最新的 Certified Public Accountant MA 免費考試真題:

1. 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?

A) $35.30
B) $495.00
C) $0.99
D) $1.59

2. Dalf Co calculates the margin of safety for each of its products separately. Data for one product are shown below:
Selling price per unit$85 Variable cost per unit$53 Budgeted sales volume80,000 units Margin of safety22%
What is the value of fixed costs attributed to the product?

A) $1,996,800
B) $616,000
C) $3,307,200
D) $2,560,000

3. Lukers Co is structured on a functional basis. Two of the departments are purchase and production. The directors wish to improve product quality, and are considering the introduction of an incentive scheme.
Which of the following performance measures would be an appropriate basis for the incentive scheme?

A) Volume of products returned by customers
B) Share price
C) Company profit
D) Favourable material price variances

4. Which of the following comments about sales price is correct?

A) A target cost price will generate profit immediately following market entry
B) Market skimming will lead to a constant price throughout the product's life
C) Market penetration will normally be achieved by a low price on initial entry to the market
D) Cost plus pricing will lead to profit beingmaximized

5. Consider the following statements:
(i)Users must be able to compare an entity's results to its results in previous years and to the results of other entities. To ascertain this objective, accounting policies must be applied consistently both within the financial statements and from one period to the next. Users must be informed of any changes of accounting policy or accounting estimate and must be able to see the effects of such changes.
(ii)Financial statements must seek to represent faithfully the transactions which have taken place during the year.
What accounting concepts are reflected by the above two statements?

A) (i) Accruals; (ii) Going concern
B) (i) Neutrality; (ii) Comparability
C) (i) Comparability; (ii) Reliability
D) (i) Materiality; (ii) Comparability

問題與答案：