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. On 1 January 2009, Peming Co entered into a finance lease agreement to obtain a machine which would have cost of $166,000 if it had been purchased outright. The machine has a useful life of six years, and the lease period is five years. At the end of the lease period, the machine will be returned to thelesser. As well as requiring a final payment, the terms of the lease are:
Initial rental$8,000
Monthly rentals, payable in arrears60 x $3,200
Interest rate implicit in lease8% per annum Peming has a 31 December year end, and provides for depreciation on machinery on the straight-line basis.
How much should be charged in the statement of comprehensive income for the year to 31 December 2009 as a result of the lease agreement?

A) $45,840
B) $40,947
C) $46,480
D) $40,307

2. Hera Co is developing a new product using a target costing approach. The initial assumption was that a sales volume of 200,000 units could be achieved at a selling price of $25 per unit.
However, market research indicates that to achieve the sales volume of 200,000 units, the selling price should be $23*50.
Hera wishes to obtain an average profit margin of 20% on sales.
The following data have been estimated for the product:
Direct material$10*45 per unit Hourly production volume20 units Directlaborcost$64 per hour Variable overheads$82 per hour (absorbed on a directlaborhour basis) Fixed costs to produce 200,000 units are estimated to be $680,000.
What reduction in the cost per unit is required in order to achieve the target cost per unit?

A) $1.15
B) $1.88
C) $2.35
D) $0.38

3. The management team of Hoop Co is considering the introduction of just-in-time purchasing.
It has been suggested that the following benefits will be obtained:
i) The cost of holding inventory will be reduced
ii) Utilizationof production capacity will be improved
Which of the suggested benefits is/are likely to be obtained?

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

4. Okram Co produces four products. Data for these are:
ProductABCD Selling price ($)21015632298 Variable cost per unit ($)13610818751 Fixed costs per unit ($)47367519 Machine hours per unit63.5122.75
Due to a breakdown, machine hours will be limited in the next few weeks, and Okram will only be able to meet market demand for three products.
Based on the decision solely on financial factors, which products should be manufactured?

A) A, B and C
B) A, C and D
C) A, B and D
D) B, C and D

5. 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 = $42,200, Non-current liability = $240,800
B) Current liability = $36,000, Non-current liability = $247,000
C) Current liability = $35,000, Non-current liability = $248,000
D) Current liability = $71,000, Non-current liability = $212,000

問題與答案：