최신 Certified Public Accountant MA 무료샘플문제:
1. The directors of Carifer Co wish to use the maximin decision rule to select one of four mutually exclusive projects to accept.
The following payoff table has been calculated in $000:
DemandLowMediumHigh Project A129155182 Project B143181188 Project C115139166
Project D138164191
Using themaximumdecision rule, which project should be selected?
A) Project D
B) Project A
C) Project B
D) Project C
2. On 1 December 2009 Reon Co acquired a non-current asset at a cost of $318,000. The purchase was financed through a six year finance lease. Under the lease, an initial payment of $71,000 was made on 1 December 2009. Five further payments of $71,000 are required on 1 December each year, commencing 1 December 2010. Reon uses the sum of digits method to allocate interest to accounting periods.
How should the total lease liability be reported in the statement of financial position at 30 November 2010?
A) Current liability = $36,000, Non-current liability = $247,000
B) Current liability = $35,000, Non-current liability = $248,000
C) Current liability = $42,200, Non-current liability = $240,800
D) Current liability = $71,000, Non-current liability = $212,000
3. Which of the following statements is NOT correct about the Kaizen philosophy?
A) Theorganizationshould always seek perfection in some departments of theorganizationonly as perfection cannot be achieved in all departments.
B) Theorganizationshould always seek perfection. Since perfection is never achieved, there must always be scope for improving on the current methods.
C) The search for perfection should be ingrained into the culture and mindset of all employees.
D) Individual improvements identified by the work force will be small rather than far-reaching.
4. The Getwellquick Hospital has total costs of $1m for 20X1. During 20X1, 200,000 patients were treated and doctors were paid $500,000.
What is the most appropriate cost per unit for the hospital to use?
A) $0.20
B) $5.00
C) $2.50
D) $7.50
5. 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 processing times andlaborinput
B) Increasing the selling price of the product
C) Standardizingthe components used
D) Reducing the amount of packaging
질문과 대답:
| 질문 # 1 정답: C | 질문 # 2 정답: D | 질문 # 3 정답: A | 질문 # 4 정답: B | 질문 # 5 정답: D |
1101 개 고객 리뷰
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