MA 題庫產品免費試用

我們為你提供通过 CPA MA 認證的有效題庫，來贏得你的信任。實際操作勝于言論，所以我們不只是說，還要做，為考生提供 CPA MA 試題免費試用版。你將可以得到免費的 MA 題庫DEMO，只需要點擊一下，而不用花一分錢。完整的 CPA MA 題庫產品比試用DEMO擁有更多的功能，如果你對我們的試用版感到滿意，那么快去下載完整的 CPA MA 題庫產品，它不會讓你失望。

雖然通過 CPA MA 認證考試不是很容易，但是還是有很多通過的辦法。你可以選擇花大量的時間和精力來鞏固考試相關知識，但是 Sfyc-Ru 的資深專家在不斷的研究中，等到了成功通過 CPA MA 認證考試的方案，他們的研究成果不但能順利通過MA考試，還能節省了時間和金錢。所有的免費試用產品都是方便客戶很好體驗我們題庫的真實性，你會發現 CPA MA 題庫資料是真實可靠的。

安全具有保證的 MA 題庫資料

在談到 MA 最新考古題，很難忽視的是可靠性。我們是一個為考生提供準確的考試材料的專業網站，擁有多年的培訓經驗，CPA MA 題庫資料是個值得信賴的產品，我們的IT精英團隊不斷為廣大考生提供最新版的 CPA MA 認證考試培訓資料，我們的工作人員作出了巨大努力，以確保考生在 MA 考試中總是取得好成績，可以肯定的是，CPA MA 學習指南是為你提供最實際的認證考試資料，值得信賴。

CPA MA 培訓資料將是你成就輝煌的第一步，有了它，你一定會通過眾多人都覺得艱難無比的 CPA MA 考試。獲得了 Certified Public Accountant 認證，你就可以在你人生中點亮你的心燈，開始你新的旅程，展翅翱翔，成就輝煌人生。

選擇使用 CPA MA 考古題產品，離你的夢想更近了一步。我們為你提供的 CPA MA 題庫資料不僅能幫你鞏固你的專業知識，而且還能保證讓你一次通過 MA 考試。

購買後，立即下載 MA 題庫 (Management Accounting): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

免費一年的 MA 題庫更新

為你提供購買 CPA MA 題庫產品一年免费更新，你可以获得你購買 MA 題庫产品的更新，无需支付任何费用。如果我們的 CPA MA 考古題有任何更新版本，都會立即推送給客戶，方便考生擁有最新、最有效的 MA 題庫產品。

通過 CPA MA 認證考試是不簡單的，選擇合適的考古題資料是你成功的第一步。因為好的題庫產品是你成功的保障，所以 CPA MA 考古題就是好的保障。CPA MA 考古題覆蓋了最新的考試指南，根據真實的 MA 考試真題編訂，確保每位考生順利通過 CPA MA 考試。

優秀的資料不是只靠說出來的，更要經受得住大家的考驗。我們題庫資料根據 CPA MA 考試的變化動態更新，能夠時刻保持題庫最新、最全、最具權威性。如果在 MA 考試過程中變題了，考生可以享受免費更新一年的 CPA MA 考題服務，保障了考生的權利。

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

1. Hui is responsible for all aspects of performance of the retail outlet which she manages, with the exception of investment.
All investment decisions are made by the head office management team.
What type of responsibility centre is Hui accountable for?

A) Cost centre
B) Investment centre
C) Profit centre
D) Revenue centre

2. Consider the following statements relating to activity-based costing (ABC) in a manufacturing environment:
(i)
ABC eliminates the use of volume as a means of measuring costs
(ii)
More accurate cost estimates will always be produced using ABC than absorption costing
Which of the following combinations is correct?

A) Statement (i) = True, Statement (ii) = True
B) Statement (i) = False, Statement (ii) = True
C) Statement (i) = False, Statement (ii) = False
D) Statement (i) = True, Statement (ii) = False

3. 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) Head office has imposed the transfer price.
B) The transfer price has been set to allow the cabinet division to compete through lower prices.
C) The management of the compressor division are seeking to restrict the quantity produced.
D) Some additional costs are incurred on external sales.

4. Lukers Co is structured on a functional basis. Two of the departments are purchase and production. The directors wish to improve product quality, and are considering the introduction of an incentive scheme.
Which of the following performance measures would be an appropriate basis for the incentive scheme?

A) Volume of products returned by customers
B) Share price
C) Company profit
D) Favourable material price variances

5. Bush has been asked by his bank to produce a budgeted income statement for the six months ending on 31 March 2014. He forecasts that monthly sales will be $3,000 for October, $4,500 for each of November and December, 2013 and $5,000 per month from January 2014 onwards.
Selling price is fixed to generate a margin on sales of 33.33%.
Overhead expenses (excluding depreciation) are estimated at $800 per month. He plans to purchase non-current assets on 1st October costing $5,000, which will be paid for at the end of December and are expected to have a five-year life, at the end of which they will possess a nil residual value.
The budgeted net profit for the six months ending 31 March 2014 is:

A) $3,700
B) $3,200
C) $3,950
D) $8,200

問題與答案：