最新のMA問題集で試験を準備する

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CPA Management Accounting 認定 MA 試験問題：

1. PAQ Plc makes three products in a period.
Quantity (units)Laborhoursper unit Product P1,0004 Product A2,0006 Product Q3,0003 Total6,000
Overheads for the period are $30,000 and they are absorbed on the basis oflaborhours. What is the fixed overhead cost absorbed by a unit of Product A?

A) $5.00
B) $30.00
C) $7.20
D) $1.20

2. Revue plc uses a standard costing system. The budget for one of its products for September includeslaborcost (based on 4 hours per unit) of $117,600. During September, 3,350 units were made which was 150 units less than budgeted. Thelaborcost incurred was $111,850 and the number oflaborhours worked was 13,450.
Thelaborefficiency variance for the month was:

A) $415.80 (A)
B) $420.00 (A)
C) $710.00 (F)
D) $420.00 (F)

3. Which of the following statements about accounting concepts and the characteristics of financial information is correct?

A) The historical cost concept means that only items capable of being measured in monetary terms can berecognizedin financial statements.
B) It may sometimes be necessary to exclude information that is relevant and reliable from financial statements because it is too difficult for some users to understand.
C) A specific disclosure requirement of an IAS does not need to be satisfied if the information is immaterial.
D) The concept of substance over form means that the legal interpretation of a transaction must be reflected in financial statements, regardless of the economic substance.

4. The following statements relate to relevant cost concepts in decision making: (i)Materials can never have an opportunity cost whereaslaborcan (ii)The annual depreciation charge is not a relevant cost (iii)Fixed costs would have a relevant cost element if a decision causes a change in their
total expenditure
Which statements are correct?

A) (i), (ii) and (iii)
B) (i) and (iii) only
C) (i) and (ii) only
D) (ii) and (iii) only

5. At 30 April 2010, the net assets of Barangia Co had a book value of $22,500,000 and an economic value of $29,900,000. The company's weighted average cost of capital is estimated to be 16% per annum, and finance can currently be obtained at a rate of 14% per annum.
Net operatingprofitafter tax (NOPAT) has been calculated at $4,851,200.
What is the economic value added (EVA) for the company for the year to 30 April 2010?

A) $67,200
B) $1,701,200
C) $1,251,200
D) $805,200

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