CPA Management Accounting 認定 MA 試験問題:

1. At 31 May 2010 the non-current assets of Solace Co were reported on the statement of financial position at a value of $1,643,800.
The assets had cost $2,200,000. Taxation allowances of $1,200,000 had been claimed.
The tax rate is currently 22%, and is expected to reduce to 20% in the near future.
The deferred tax liability at 31 May 2009 was $200,000.
What value should be reported on the income statement for the year to 31 May 2010 for deferred taxation?

A) $71,240
B) $58,364
C) $102,364
D) $111,240

2. Which of the following statements about just-in-time is correct?

A) A just-in-time approach seeks to eliminate non-value-added costs
B) Just-in-time purchasing will lead to an increase in the number of suppliers
C) Receiving raw materials in large batches is a key feature of just-in-time purchasing
D) Introducing just-in-time production will always increase capacity utilization

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. The annual salary paid to a business's financial accountant would best be described as:

A) A variable cost.
B) A fixed production cost.
C) Part of prime cost.
D) A fixed administrative cost.

5. Which ONE of the following statements is correct?

A) The setting of appropriate performance measures will ensure that anorganization'sperformance management is effective.
B) Management control activity might involve a comparison of the latest forecast results with the original budget.
C) Since management accounts are prepared for a different purpose from that of external financial reports, there is no need for any convergence between the two.
D) Since the board of directors is not concerned with the day to day management of a business they do not require regular management reports.

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