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CMA阶段性测试(成本)1-1

发表时间:2015-01-05 来源:
【编者按】CMA阶段性测试(成本)1-1

Section C. Cost Management

3-1. Which one of the following items would not be considered a manufacturing cost?

A.         Cream for an ice cream maker

B.         Sales commissions for a car manufacturer

C.         Plant property taxes for an ice cream maker

D.         Tires for an automobile manufacturer

 

3-2. ABC Company east division requires a certain component for its production. ABC’s west division is its east division’s component supplier. Market for this component is intensely competitive. What should be the internal transfer price of the component between the two divisions?

A. Market price

B. Negotiated price

C. Variable cost price

D. Full cost price

( r" b) m9 \$ ]" D

3-3. Relevant range is the band of normal activity level or volume in which

A. Fixed cost is constant

B. Variable cost is constant

C. Production is constant

D. Relevant cost is incurred

 

3-4. ABC Company uses the high-low method to estimate semi-variable cost with machine hours as the cost factor. Recent data are given below:

Period

Semi-variable cost

Machine hours

1

€ 100,000

22,000

2

€ 120,000

30,000

3

€ 96,000

23,600

If expected machine hours used next period is 29,000 hours, then estimated semi-variable cost is

A. €116,250

B. €117,000

C. €117,500

D. €121,220

 

3-5. Using absorption costing, ABC Company’s net profit in October is $250,000. At the beginning of the month, ABC has an inventory of 10,000 units, the fixed cost to produce them is $30,000. During the month, ABC produced 330,000 units and sold 325,000 units. Fixed cost for the month is $990,000. If ABC uses variable cost rather than absorption costing, ABC’s net profit in October will be

A. $265,000

B. $250,000

C. $235,000

D. $234,308

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