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

1. At 31 May 2010 the non-current assets of Solace Co were reported on the statement of financial position at a value of $1,643,800.
The assets had cost $2,200,000. Taxation allowances of $1,200,000 had been claimed.
The tax rate is currently 22%, and is expected to reduce to 20% in the near future.
The deferred tax liability at 31 May 2009 was $200,000.
What value should be reported on the income statement for the year to 31 May 2010 for deferred taxation?

A) $58,364
B) $71,240
C) $111,240
D) $102,364

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.
Thelaborrate variance for the month was:

A) $710 (F)
B) $1,130 (F)
C) $5,750 (A)
D) $1,130 (A)

3. 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 C
B) Project B
C) Project D
D) Project A

4. At 30 April 2009, the book value of the net assets of Emor was $12.5 million, and the economic value was $17.825 million.
The net operating profit after tax for the year was $3,428,554. The budgeted return on investment for the year was 16.5%, and the cost of capital is estimated to be 12%.
What is the company's economic value added (EVA) for the year?

A) $1,289,554
B) $1,928,554
C) $1,366,054
D) $487,429

5. Toshi Ltd currently sets its selling price at $10, which achieves a 25% mark-up on variable cost.
Annual production and sales volume is 100,000 units and annual fixed costs are $80,000.
How much would the selling price need to be increased in order to double profit if costs, production and sales volume remain unchanged?

A) 12%
B) 20%
C) 25%
D) 17%

問題與答案：