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MA學習資料為消費者提供免費試用服務。如果您對我們的學習資料感興趣，您只需要進入我們的官方網站，您就可以免費下載並體驗我們的試用問題庫。通過試用，您將在MA考試指南中獲得不同的學習經歷，您會發現我們所說的不是謊言，您將立即愛上我們的產品。作為您成功的關鍵，我們的學習材料可以為您帶來的好處不是靠金錢衡量的。 MA測試題庫：Management Accounting不僅可以幫助您通過考試，還可以幫助您掌握一套新的學習方法，並教您如何高效學習，我們的學習材料將引領您走向成功。

無論您是新人還是具有更多經驗老手，MA學習材料都將是你們的最佳選擇，因為這是我們的專業人士根據多年來的考試大綱和行業趨勢的變化進行編輯的。 MA測試題庫：Management Accounting不僅可以幫助您提高學習效率，還可以幫助您將復習時間從長達幾個月縮短到一個月甚至兩三週，這樣您就可以使用最少的時間和精力獲得最大提升。

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考試前只需20-30小時的學習時間

在此之前，您可能需要數月甚至一年的時間來準備專業考試，但使用MA考試指南，您只需要在考試前花費20-30小時進行複習即可。並且使用我們的學習材料，您將不再需要任何其他復習材料，因為我們的學習材料已包含所有重要的測試點。與此同時，MA學習材料將為您提供全新的學習方法 - 讓您練習過程中的掌握知識。有許多人因閱讀書籍而感到頭疼，因為裡面有很多難以理解的知識。與此同時，教科書中那些無聊的描述常常讓人感到困倦。但是使用MA測試題庫：Management Accounting，你將不再有這些煩惱。

模擬考試功能

MA學習資料的內容全部由行業專家根據多年來的考試大綱和行業發展趨勢編制而成。它與市場上問題庫的內容不重疊，避免了反复練習引起的疲勞。 MA考試指南不是一個拼湊的測試題，而是有自己的系統和層次結構，可以使用戶有效地提高效率。我們的學習材料包含由考試專家根據不同科目的特點和範圍編寫的試題。模擬真實的Management Accounting測試環境。測試結束後，系統還會給出總分和正確率。

CPA MA 考試大綱主題:

最新的 Certified Public Accountant MA 免費考試真題：

1. Hera Co is developing a new product using a target costing approach. The initial assumption was that a sales volume of 200,000 units could be achieved at a selling price of $25 per unit.
However, market research indicates that to achieve the sales volume of 200,000 units, the selling price should be $23*50.
Hera wishes to obtain an average profit margin of 20% on sales.
The following data have been estimated for the product:
Direct material$10*45 per unit Hourly production volume20 units Directlaborcost$64 per hour Variable overheads$82 per hour (absorbed on a directlaborhour basis) Fixed costs to produce 200,000 units are estimated to be $680,000.
What reduction in the cost per unit is required in order to achieve the target cost per unit?

A) $1.88
B) $0.38
C) $1.15
D) $2.35

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

3. In an attempt to improve product quality, the management team of Valcq Co replaced some material with more expensive items and introduced a bonus scheme. The bonus scheme was based on reducing both the number of defective units produced and material wastage. No changes were made to the standard costs.
What material variances are likely to be reported as a direct result of these decisions?

A) Materialprice:Favorable, Materialusage:Favorable
B) Materialprice:Adverse, Materialusage:Favorable
C) Materialprice:Favorable, Materialusage:Adverse
D) Materialprice:Adverse, Materialusage:Adverse

4. A division manufacturing a single product which sells for $325 has the following unit cost structure: $ Direct materials95 Directlabor78
Variable overheads56 Share of fixed costs45 Total cost274
In the coming period, the budgeted production volume is 10,000 units.
What is the budgeted breakeven sales volume (to the nearest unit)?

A) 1,385 units
B) 8,824 units
C) 4,688 units
D) 10,000 units

5. Which of the following statements about transfer pricing is correct?

A) Market price should always be used as the transfer price
B) The use of transfer prices is intended to focus attention on corporate performance
C) Cost-based transfer prices should be based on full cost
D) Transfer prices allow divisions to operate with complete autonomy

問題與答案：