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：2024-11-19

問題と解答：全80問

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質問 1：
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

質問 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. 35,511
B. 39,062
C. 40,323
D. 41,806
正解：D

質問 3：
As a result of completing a transaction, Deyal Co will receive an economic benefit in the future.
Which of the following items of financial statements should now berecognized?
A. Liability
B. Asset
C. Equity
D. Income
正解：B

質問 4：
Which of the following statements about transfer pricing is correct?
A. The use of transfer prices is intended to focus attention on corporate performance
B. Market price should always be used as the transfer price
C. Cost-based transfer prices should be based on full cost
D. Transfer prices allow divisions to operate with complete autonomy
正解：A

質問 5：
Toshi Ltd currently sets its selling price at $10, which achieves a 25% mark-up on variable cost.
Annual production and sales volume is 100,000 units and annual fixed costs are $80,000.
How much would the selling price need to be increased in order to double profit if costs, production and sales volume remain unchanged?
A. 12%
B. 20%
C. 17%
D. 25%
正解：A

質問 6：
The directors of Sec Co are carrying out an impairment review of the company's noncurrent assets for the financial statements for the year to 31 October 2010. They have the following information about a particular asset:
Carrying amount (at 1 November 2009)$380,000
Depreciation charge for year to 31 October 2010$76,000
Market value$285,000
Expected costs of selling$20,000
Value in use$250,000
What carrying value should be included in the statement of financial position at 31 October 2010?
A. $304,000
B. $250,000
C. $285,000
D. $265,000
正解：D

質問 7：
Budgeted sales of X for December are 18,000 units. At the end of the production process for X, 10% of production units are scrapped as defective. Opening inventories of X for December are budgeted to be 15,000 units and closing inventories will be 11,400 units. All inventories of finished goods must have successfully passed the quality control check. The production budget for X for December, in units, is:
A. 16,000
B. 15,840
C. 12,960
D. 14,400
正解：A

質問 8：
Which of the following statements about approaches to pricing is correct?
A. Price skimming involves setting a low price on initial entry to a market.
B. Cost-plus pricing contracts take account of anticipated demand for the product.
C. Penetration pricing involves setting a high price on initial entry to a market.
D. Penetration pricing is appropriate when there are similar competing products.
正解：D

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CPA Management Accounting 認定 MA 試験問題:

1. 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.

2. Budgeted sales of X for December are 18,000 units. At the end of the production process for X, 10% of production units are scrapped as defective. Opening inventories of X for December are budgeted to be 15,000 units and closing inventories will be 11,400 units. All inventories of finished goods must have successfully passed the quality control check. The production budget for X for December, in units, is:

A) 16,000
B) 15,840
C) 12,960
D) 14,400

3. PAQ Plc makes three products in a period.
Quantity (units)Laborhoursper unit Product P1,0004 Product A2,0006 Product Q3,0003 Total6,000
Overheads for the period are $30,000 and they are absorbed on the basis oflaborhours. What is the fixed overhead cost absorbed by a unit of Product A?

A) $1.20
B) $5.00
C) $30.00
D) $7.20

4. On the first day of the new financial year, the value of the non-current assets held by Vieta Co increased because the directors implemented a policy of revaluation.
How will the company's return on capital employed (ROCE) and net profit margin ratios for the year be affected?

A) ROCE = Increase, Net profit margin = Increase
B) ROCE = Decrease, Net profit margin = Decrease
C) ROCE = Increase, Net profit margin = Decrease
D) ROCE = Decrease, Net profit margin = Increase

5. The sales budget of Cambri Co includes the following sales volumes for one of the company's products:
July150,900 units
August144,800 units
September164,800 units
The sales director estimates that 10% of customers will pay in the month of sale, with 70% paying in the following month.
The remaining customers will take a further month's credit. All sales will be at $5.50 per unit, with customers paying in the month of sale obtaining a 10% settlement discount.
What is the budgeted value of cash received from customers in September for sales of this product?

A) $749,298
B) $758,362
C) $805,046
D) $814,110

質問と回答：

質問 # 1
正解： C

質問 # 2
正解： A

質問 # 3
正解： A

質問 # 4
正解： B

質問 # 5
正解： C