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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. The sales manager of Oken Co is calculating the cost of a proposed contract. He is unsure how to calculate the opportunity cost for two materials which are currently in inventory:
i) MaterialA.$18,000 was paid three months ago for materials which were unsuitable for the intended purpose. If they are not used on this contract, the materials could be sold to another contractor for $7,000.
ii) MaterialB.This material is in constant use. The existing inventory was purchased for $13,000. If these materials are used for the contract, they will need to be replaced at a cost of $15,000.
What is the opportunity cost of the proposed contract?

A) $20,000
B) $33,000
C) $22,000
D) $31,000

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

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

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

4. At 1 November 2009 Boho Co's statement of financial position reported a deferred tax liability of $36,560. At 31 October 2010 the net book value of non-current assets was $135,400 greater than the tax written down value.
The current rate of tax is 22%. It has recently been announced that this will be reduced to 20% during the next financial year.
What should be reported in the statement of comprehensive income for the year to 31 October 2010 in respect of deferred tax?

A) A charge of $6,772
B) A charge of $9,480
C) A credit of $9,480
D) A credit of $6,772

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 the board of directors is not concerned with the day to day management of a business they do not require regular management reports.
D) 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.

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