CPA Management Accounting 認定 MA 試験問題:

1. 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) Comparability; (ii) Reliability
C) (i) Materiality; (ii) Comparability
D) (i) Neutrality; (ii) Comparability

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. 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) $0.99
C) $1.59
D) $495.00

4. At 1 November 2009 Boho Co's statement of financial position reported a deferred tax liability of $36,560. At 31 October 2010 the net book value of non-current assets was $135,400 greater than the tax written down value.
The current rate of tax is 22%. It has recently been announced that this will be reduced to 20% during the next financial year.
What should be reported in the statement of comprehensive income for the year to 31 October 2010 in respect of deferred tax?

A) A charge of $6,772
B) A credit of $6,772
C) A credit of $9,480
D) A charge of $9,480

5. 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)?

A) 12,150
B) 7,850
C) 12,441
D) 7,559

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