MAの無料問題集（80題）、MA認定試験参考書

CPA MA 問題集

試験コード：MA

試験名称：Management Accounting

最近更新時間：2025-04-18

問題と解答：全80問

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質問 1：
Which ONE of the following choices is a reason for adopting adecentralizedrather than acentralizedorganizationalstructure?
A. Improved communication of information between the group's managers.
B. Rapid management response to changes in the trading environment.
C. Availability of objective performance measures.
D. Improved goal congruence between the goals of divisional management and the goals of theorganization.
正解：B

質問 2：
Which of the following statements is NOT correct about the Kaizen philosophy?
A. The search for perfection should be ingrained into the culture and mindset of all employees.
B. Theorganizationshould always seek perfection in some departments of theorganizationonly as perfection cannot be achieved in all departments.
C. Individual improvements identified by the work force will be small rather than far-reaching.
D. Theorganizationshould always seek perfection. Since perfection is never achieved, there must always be scope for improving on the current methods.
正解：B

質問 3：
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. $102,364
B. $111,240
C. $58,364
D. $71,240
正解：D

質問 4：
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. 7,559
C. 7,850
D. 12,441
正解：D

質問 5：
On 1 January 2009, Peming Co entered into a finance lease agreement to obtain a machine which would have cost of $166,000 if it had been purchased outright. The machine has a useful life of six years, and the lease period is five years. At the end of the lease period, the machine will be returned to thelesser. As well as requiring a final payment, the terms of the lease are:
Initial rental$8,000
Monthly rentals, payable in arrears60 x $3,200
Interest rate implicit in lease8% per annum Peming has a 31 December year end, and provides for depreciation on machinery on the straight-line basis.
How much should be charged in the statement of comprehensive income for the year to 31 December 2009 as a result of the lease agreement?
A. $46,480
B. $45,840
C. $40,307
D. $40,947
正解：B

質問 6：
Which of the following choices is likely to occur if cellular manufacturing is introduced as a result of a business process re-engineering exercise?
A. Production runs will be longer
B. Customer value will be improved
C. Individual goals will be used for control purposes
D. Employees will develop highly specific skills
正解：B

質問 7：
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. Volume of products returned by customers
C. Share price
D. Company profit
正解：B

質問 8：
Which of the following comments about sales price is correct?
A. Market skimming will lead to a constant price throughout the product's life
B. Market penetration will normally be achieved by a low price on initial entry to the market
C. A target cost price will generate profit immediately following market entry
D. Cost plus pricing will lead to profit beingmaximized
正解：B

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CPA Management Accounting 認定 MA 試験問題:

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

2. Which of the following decisions would normally be the responsibility of the manager of a profit centre? i) Purchase of non-current assets ii) Control of costs iii) Generating revenue from sales

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

3. 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.
Thelaborrate variance for the month was:

A) $5,750 (A)
B) $1,130 (F)
C) $1,130 (A)
D) $710 (F)

4. Consider the following statements relating to activity-based costing (ABC) in a manufacturing environment:
(i)
ABC eliminates the use of volume as a means of measuring costs
(ii)
More accurate cost estimates will always be produced using ABC than absorption costing
Which of the following combinations is correct?

A) Statement (i) = False, Statement (ii) = True
B) Statement (i) = True, Statement (ii) = True
C) Statement (i) = True, Statement (ii) = False
D) Statement (i) = False, Statement (ii) = False

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.
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.

質問と回答：

質問 # 1
正解： B

質問 # 2
正解： D

質問 # 3
正解： B

質問 # 4
正解： D

質問 # 5
正解： C