我々の承諾だけでなく、お客様に最も全面的で最高のサービスを提供します。CPAのMA資格認証攻略の購入の前にあなたの無料の試しから、購入の後での一年間の無料更新まで我々はあなたのCPAのMA資格認証攻略試験に一番信頼できるヘルプを提供します。CPAのMA資格認証攻略試験に失敗しても、我々はあなたの経済損失を減少するために全額で返金します。 いまこのような気持ちを持っていますか。大丈夫ですよ。 社会と経済の発展につれて、多くの人はIT技術を勉強します。
そうすれば、あなたは簡単にMA - Management Accounting資格認証攻略復習教材のデモを無料でダウンロードできます。 NewValidDumpsのCPAのMA 日本語版試験解答問題集を購入するなら、君がCPAのMA 日本語版試験解答認定試験に合格する率は１００パーセントです。科学が発達で、情報が多すぎの２１世紀で、ネットはみんながのんびりしている場所だけではなく、グローバルな電子図書館だと言えます。
NewValidDumpsはずっと君のために最も正確なCPAのMA資格認証攻略「Management Accounting」試験に関する資料を提供して、君が安心に選択することができます。君はオンラインで無料な練習問題をダウンロードできて、１００％で試験に合格しましょう。NewValidDumpsはIT試験問題集を提供するウエブダイトで、ここによく分かります。
CPA MA資格認証攻略「Management Accounting」認証試験に合格することが簡単ではなくて、CPA MA資格認証攻略証明書は君にとってはIT業界に入るの一つの手づるになるかもしれません。しかし必ずしも大量の時間とエネルギーで復習しなくて、弊社が丹精にできあがった問題集を使って、試験なんて問題ではありません。
CPAのMA資格認証攻略ソフトを購入してから一年間の無料更新サービスも提供します。試験に失敗したら、全額で返金する承諾があります。
QUESTION NO: 1
The directors of Sec Co are carrying out an impairment review of the company's noncurrent assets for the financial statements for the year to 31 October 2010. They have the following information about a particular asset:
Carrying amount (at 1 November 2009) $380,000
Depreciation charge for year to 31 October 2010$76,000
Market value$285,000
Expected costs of selling$20,000
Value in use $250,000
What carrying value should be included in the statement of financial position at 31 October 2010?
A. $250,000
B. $265,000
C. $285,000
D. $304,000
Answer: B
QUESTION NO: 2
Which of the following choices is likely to occur if cellular manufacturing is introduced as a result of a business process re-engineering exercise?
A. Employees will develop highly specific skills
B. Production runs will be longer
C. Individual goals will be used for control purposes
D. Customer value will be improved
Answer: D
QUESTION NO: 3
Consider the following uses of budgets in planning:
(i)Toascertain the resources needed to achieve corporate objectives, given a specific level of activity;
(ii)Toprepare contingency budgets, based on varying levels of activity.
Which type of budget (fixed or flexible) is most appropriate for these uses?
A. Fixed = (i) and (ii), Flexible = neither (i) nor (ii)
B. Fixed = (i) only, Flexible = (ii) only
C. Fixed = (ii) only, Flexible = (i) only
D. Fixed = neither (i) nor (ii), Flexible = (i) and (ii)
Answer: B
QUESTION NO: 4
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 management of the compressor division are seeking to restrict the quantity produced.
C. Some additional costs are incurred on external sales.
D. The transfer price has been set to allow the cabinet division to compete through lower prices.
Answer: C
QUESTION NO: 5
Henlow plc manufactures two products, Click and Flick. It intends to produce 2,000 units of each product in the next year to meet the sales budget.
Each Click requires 2 kg of material Z and 1 kg of material Y and each Flick requires 3 kg of material Z and 4 kg of material Y.At present there are 200 kg of Z and 500 kg of Y in inventory.
Henlow plc intends to increase the inventory levels of these materials by the end of the year to 600 kg of Z and 800 kg of Y.
Material Z costs $4 per kg and material Y costs $5 per kg.
What is the total materials purchase for the next year?
A. $86,900
B. $90,000
C. $93,100
D. $96,400
Answer: C
EMC D-CI-DS-23 - 今の社会の中で、ネット上で訓練は普及して、弊社は試験問題集を提供する多くのネットの一つでございます。 Symantec 250-586 - PDF、オンライン版とソフト版です。 Blue Prism ROM2 - 試験問題と解答に関する質問があるなら、当社は直後に解決方法を差し上げます。 HP HP2-I60 - 万が一パースしない場合には、弊社は全額返金を承諾いたします。 NewValidDumpsのCPAのCompTIA N10-008試験問題資料は質が良くて値段が安い製品です。
Updated: May 26, 2022