MA関連日本語版問題集はCPAのひとつの認証で、MA関連日本語版問題集がCPAに入るの第一歩として、MA関連日本語版問題集「Management Accounting」試験がますます人気があがって、MA関連日本語版問題集に参加するかたもだんだん多くなって、しかしMA関連日本語版問題集認証試験に合格することが非常に難しいで、君はMA関連日本語版問題集に関する試験科目の問題集を購入したいですか？ CPAのMA関連日本語版問題集認定試験は実は技術専門家を認証する試験です。CPAのMA関連日本語版問題集認定試験はIT人員が優れたキャリアを持つことを助けられます。 NewValidDumpsは提供した商品は君の成功を全力で助けさしたげます。
Certified Public Accountant MA関連日本語版問題集 - Management Accounting 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。 最近、CPAのMA 認定試験トレーリング試験は非常に人気のある認定試験です。あなたもこの試験の認定資格を取得したいのですか。
弊社が提供した問題集がほかのインターネットに比べて問題のカーバ範囲がもっと広くて対応性が強い長所があります。NewValidDumpsが持つべきなIT問題集を提供するサイトでございます。
CPAのMA関連日本語版問題集試験に合格することは容易なことではなくて、良い訓練ツールは成功の保証でNewValidDumpsは君の試験の問題を準備してしまいました。君の初めての合格を目標にします。
もし学習教材は問題があれば、或いは試験に不合格になる場合は、全額返金することを保証いたします。NewValidDumpsのCPAのMA関連日本語版問題集試験トレーニング資料は正確性が高くて、カバー率も広い。
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
ITの専門者はCPAのSalesforce Customer-Data-Platform認定試験があなたの願望を助けって実現できるのがよく分かります。 NewValidDumpsのCPAのTableau Desktop-Certified-Associate-JPN試験トレーニング資料は高度に認証されたIT領域の専門家の経験と創造を含めているものです。 NewValidDumpsの専門家チームが君の需要を満たすために自分の経験と知識を利用してCPAのCisco 100-490J認定試験対策模擬テスト問題集が研究しました。 だから、弊社の専門家たちは尽力してCPAのMicrosoft AI-900J試験のための資料を研究します。 WELL WELL-AP - あなたはいつでもサブスクリプションの期間を延長することができますから、より多くの時間を取って充分に試験を準備できます。
Updated: May 26, 2022