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CPA MA 試験シラバストピック:

CPA Management Accounting 認定 MA 試験問題：

問題 #1

Each division of Calcul Co manufactures a single product.
In one of the divisions the standard profit of each unit is calculated as:
Selling price$135
Total cost$100
Profit$35
It is estimated that fixed costs comprise 54% of the total cost of the product.
The budgeted production and sales volumes for the next month is 3,954 units.
What is the margin of safety?

A. 60*7%
B. 56*8%
C. 39*3%
D. 43*2%

問題 #2

Hui is responsible for all aspects of performance of the retail outlet which she manages, with the exception of investment.
All investment decisions are made by the head office management team.
What type of responsibility centre is Hui accountable for?

A. Revenue centre
B. Cost centre
C. Investment centre
D. Profit centre

問題 #3

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) Materiality; (ii) Comparability
B. (i) Neutrality; (ii) Comparability
C. (i) Comparability; (ii) Reliability
D. (i) Accruals; (ii) Going concern

問題 #4

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.
Assuming that the divisions operate with total autonomy, which of the following options is the most likely reason for making internal transfers at a value which is less than the external selling price of the compressor division?

A. The transfer price has been set to allow the cabinet division to compete through lower prices.
B. The management of the compressor division are seeking to restrict the quantity produced.
C. Some additional costs are incurred on external sales.
D. Head office has imposed the transfer price.

問題 #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 should be overstated while liabilities should be understated.
C. Assets and liabilities should be understated.
D. Assets should be understated and liabilities should be overstated

解説：