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. Dalf Co calculates the margin of safety for each of its products separately. Data for one product are shown below:
Selling price per unit$85 Variable cost per unit$53 Budgeted sales volume80,000 units Margin of safety22%
What is the value of fixed costs attributed to the product?

A) $1,996,800
B) $616,000
C) $3,307,200
D) $2,560,000

2. Revue plc uses a standard costing system. The budget for one of its products for September includeslaborcost (based on 4 hours per unit) of $117,600. During September, 3,350 units were made which was 150 units less than budgeted. Thelaborcost incurred was $111,850 and the number oflaborhours worked was 13,450.
Thelaborefficiency variance for the month was:

A) $415.80 (A)
B) $420.00 (A)
C) $420.00 (F)
D) $710.00 (F)

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

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

4. Which of the following statements about target costing is/are correct?
i) The features included in the product are often identified after the target cost has been established.
ii) Target costing will often continue to be used after the product has been launched.

A) Both (i) and (ii)
B) Neither (i) nor (ii)
C) (ii) only
D) (i) only

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

問題與答案：