保證消費者的切身利益，完善的售後服務讓您放心購買的MA題庫

KaoGuTi實行“一次不過全額退款”承諾。如果您購買我們的 MA 題庫，首次考試沒有通過，憑借您的 Management Accounting 考試成績單，我們將退還您購買考題的全部費用，絕對保證您的利益不受到任何的損失。售後服務第一，客戶至上是kugaoti 認證考試題庫網的一貫宗旨。我們完全保障客戶隱私，尊重用戶個人隱私是本公司的基本政策，我們不會在未經合法用戶授權公開、編輯或透露其註冊資料及保存在本網站中的非公開信息。

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CPA MA 考試大綱主題:

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

1. A target costing exercise has quantified a cost gap for a product.
Which of the following items is NOT an appropriate action to reduce the cost gap?

A) Increasing the selling price of the product
B) Standardizingthe components used
C) Reducing the amount of packaging
D) Reducing processing times andlaborinput

2. Hyginus Co depreciates plant at a rate of 25% per annum on the reducing balance basis. On 1 November 2011 a new machine was acquired. The invoice included the following items:
Machine$105,000 Installation$25,000 Testing$5,000 Maintenance for 12 months to 31 October 2012$6,000
What total charge should be made against profit for the year to 31 October 2012 in respect of the machine?

A) $39,750
B) $33,750
C) $62,250
D) $35,250

3. Henlow plc manufactures two products, Click and Flick. It intends to produce 2,000 units of each product in the next year to meet the sales budget.
Each Click requires 2 kg of material Z and 1 kg of material Y and each Flick requires 3 kg of material Z and 4 kg of material Y.At present there are 200 kg of Z and 500 kg of Y in inventory.
Henlow plc intends to increase the inventory levels of these materials by the end of the year to 600 kg of Z and 800 kg of Y.
Material Z costs $4 per kg and material Y costs $5 per kg.
What is the total materials purchase for the next year?

A) $86,900
B) $93,100
C) $96,400
D) $90,000

4. 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) $1.59
B) $35.30
C) $0.99
D) $495.00

5. Items in the financial statement that incorporates uncertainty should be valued in accordance with prudence concept.
How does prudence affect the valuation of assets and liabilities when there is uncertainty?

A) Assets and liabilities should be overstated.
B) Assets and liabilities should be understated.
C) Assets should be overstated while liabilities should be understated.
D) Assets should be understated and liabilities should be overstated

問題與答案：