CPA Certified Public Accountant MA

近年に、CPA MA 「Management Accounting」 認定試験は重要なコンピュータ能力認定試験になっています。CPA 国際認証資格取得者になったら、求職がもっと易く、高給料も当たり前です！

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CPA Management Accounting 認定 MA 試験問題:

1. 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?

A) $77,800
B) $110,200
C) $80,200
D) $76,200

2. The marketing director of Peek Co has suggested that, despite an anticipated increase in variable cost per unit of $2, the selling price of the product manufactured by one of the divisions should be reduced by 3% to increase sales volume. The product is currently sold for $110 per unit which generates a contribution/sales ratio of 32%. Fixed costs for the next year are estimated to be $1,250,000.
What will be the breakeven sales volume in the next year (to the nearest unit)?

A) 40,323
B) 39,062
C) 41,806
D) 35,511

3. Which of the following statements about accounting concepts are correct?
(1)The money measurement concept is that only items capable of being measured in monetary terms can berecognizedin financial statements.
(2)The prudence concept means that understating of assets and overstating of liabilities is desirable in preparing financial statements.
(3)The historical cost concept is that assets are initiallyrecognizedat their transaction cost.
(4)The substance over form convention is that, whenever legally possible, the economic substance of a transaction should be reflected in financial statements rather than simply its legal form.

A) 2, 3 and 4
B) 1, 3 and 4
C) 1, 2 and 4
D) 1, 2 and 3

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

5. 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.
What contribution will the compressor division generate in the next month?

A) $810,000
B) $743,850
C) $621,000
D) $687,150

質問と回答：