擁有超高命中率的 Management Accounting - MA 題庫資料

Management Accounting 題庫資料擁有有很高的命中率，也保證了大家的考試的合格率。因此 CPA Management Accounting-MA 最新考古題得到了大家的信任。如果你仍然在努力學習為通過 Management Accounting 考試，我們 CPA Management Accounting-MA 考古題為你實現你的夢想。我們為你提供最新的 CPA Management Accounting-MA 學習指南，通過實踐的檢驗，是最好的品質，以幫助你通過 Management Accounting-MA 考試，成為一個實力雄厚的IT專家。

我們的 CPA Management Accounting - MA 認證考試的最新培訓資料是最新的培訓資料，可以幫很多人成就夢想。想要穩固自己的地位，就得向專業人士證明自己的知識和技術水準。CPA Management Accounting - MA 認證考試是一個很好的證明自己能力的考試。

在互聯網上，你可以找到各種培訓工具，準備自己的最新 CPA Management Accounting - MA 考試，但是你會發現 CPA Management Accounting - MA 考古題試題及答案是最好的培訓資料，我們提供了最全面的驗證問題及答案。是全真考題及認證學習資料，能夠幫助妳一次通過 CPA Management Accounting - MA 認證考試。

最優質的 Management Accounting - MA 考古題

在IT世界裡，擁有 CPA Management Accounting - MA 認證已成為最合適的加更簡單的方法來達到成功。這意味著，考生應努力通過考試才能獲得 Management Accounting - MA 認證。我們很好地體察到了你們的願望，並且為了滿足廣大考生的要求，向你們提供最好的 CPA Management Accounting - MA 考古題。如果你選擇了我們的 CPA Management Accounting - MA 考古題資料，你會覺得拿到 CPA 證書不是那麼難了。

我們網站每天給不同的考生提供 CPA Management Accounting - MA 考古題數不勝數，大多數考生都是利用了 Management Accounting - MA 培訓資料才順利通過考試的，說明我們的 CPA Management Accounting - MA 題庫培訓資料真起到了作用，如果你也想購買，那就不要錯過，你一定會非常滿意的。一般如果你使用 CPA Management Accounting - MA 針對性復習題，你可以100%通過 Management Accounting - MA 認證考試。

為 Management Accounting - MA 題庫客戶提供跟踪服務

我們對所有購買 CPA Management Accounting - MA 題庫的客戶提供跟踪服務，確保 CPA Management Accounting - MA 考題的覆蓋率始終都在95％以上，並且提供2種 CPA Management Accounting - MA 考題版本供你選擇。在您購買考題後的一年內，享受免費升級考題服務，並免費提供給您最新的 CPA Management Accounting - MA 試題版本。

CPA Management Accounting - MA 的訓練題庫很全面，包含全真的訓練題，和 CPA Management Accounting - MA 真實考試相關的考試練習題和答案。而售後服務不僅能提供最新的 CPA Management Accounting - MA 練習題和答案以及動態消息，還不斷的更新 Management Accounting - MA 題庫資料的題目和答案，方便客戶對考試做好充分的準備。

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

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

1. Each division of Calcul Co manufactures a single product.
In one of the divisions the standard profit of each unit is calculated as:
Selling price$135
Total cost$100
Profit$35
It is estimated that fixed costs comprise 54% of the total cost of the product.
The budgeted production and sales volumes for the next month is 3,954 units.
What is the margin of safety?

A) 43*2%
B) 56*8%
C) 60*7%
D) 39*3%

2. 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%

3. Which of the following statements about divisionalizationis/are correct?
(i)
Divisionalizationleads to head office managers having reduced control over operational decisions in an operating unit.
(ii)
Achieving corporate goals will be the only factor considered by divisional managers when they are making decisions.
(iii)
Divisionalizationallows operating decisions to reflect the local conditions of an operating unit.

A) (i), (ii) and (iii)
B) (ii) and (iii) only
C) (i) and (ii) only
D) (i) and (iii) only

4. At 31 May 2010 and 2009 Dron Co had the following balances:
20102009 $000$000 Property, plant and equipment2,1101,945 Ordinary shares of $11,200800 Share premium760500
Long-term loans174550
The depreciation charge for the year to 31 May 2010 was $270,000, and no non-current assets were sold during the year.
What figure should be reported as the net cash flow from investing activities in the statement of cash flows for the year to 31 May 2010?

A) $179,000
B) $601,000
C) $435,000
D) $719,000

5. 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

問題與答案：