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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：

1. Which of the following statements is NOT correct about the Kaizen philosophy?

A) Theorganizationshould always seek perfection. Since perfection is never achieved, there must always be scope for improving on the current methods.
B) Individual improvements identified by the work force will be small rather than far-reaching.
C) The search for perfection should be ingrained into the culture and mindset of all employees.
D) Theorganizationshould always seek perfection in some departments of theorganizationonly as perfection cannot be achieved in all departments.

2. The cost of one of the products produced by Veetee Co is currently calculated as follows:
Direct costs$5.78
Overheads$9.38 (based on 0.4laborhours per unit)
Total cost$15.16
A cost analysis exercise indicated that there are two categories of overhead costs, processing and handling.
The table below shows the total cost of each activity, and the volume of the associated cost drivers.
ActivityCostCost driversVolume of cost driver
Processing$17,500Laborhours2,187.5
Handling$33,810Purchase orders48,300
Six purchase orders are required for each unit produced.
If the data from the cost analysis exercise is used as the basis for Activity Based Costing, what is the revised cost per unit?

A) $14*48
B) $13*18
C) $7*40
D) $8*70

3. Which of the following comments about sales price is correct?

A) A target cost price will generate profit immediately following market entry
B) Market skimming will lead to a constant price throughout the product's life
C) Cost plus pricing will lead to profit beingmaximized
D) Market penetration will normally be achieved by a low price on initial entry to the market

4. A target costing exercise has quantified a cost gap for a product.
Which of the following items is NOT an appropriate action to reduce the cost gap?

A) Reducing the amount of packaging
B) Increasing the selling price of the product
C) Standardizingthe components used
D) Reducing processing times andlaborinput

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 and liabilities should be understated.
C) Assets should be overstated while liabilities should be understated.
D) Assets should be understated and liabilities should be overstated

質問と回答：