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Khoá học CMA - Chứng chỉ Kế toán quản trị Hoa Kỳ
Chứng chỉ Kế toán quản trị Hoa Kỳ
Chứng chỉ Kế toán quản trị Hoa Kỳ
Khoá học CMA ENTRANCE TEST
1. A manufacturing company benchmarks the performance of its accounts receivable department with that of a leading credit card company. What type of benchmarking is the company using?
2. A company’s operating costs are 60% variable and 40% fixed. Which of the following variances’ values would change if the company switched from standard marginal costing to standard absorption costing?
3. Many companies recognize three major categories of costs of manufacturing a product. These are direct materials, direct labour, and overhead. Which of the following is an overhead cost in the production of an automobile?
4. Which of the following statements regarding just-in-time (JIT) is FALSE?
5. In calculating the regression equation linking two variables, the standard formulae for the regression coefficients are given in terms of X and Y. Which of the following is true?
6. A regression equation Y = a + bX is used to forecast the value of Y for a given value of X. Which TWO of the following increase the reliability of the forecast?
7. Conversion costs are:
8. A company uses marginal costing. The following variances occurred in the last period when the actual net profit was $40,000. Materials: $900 adverse; Labour: $1,000 favourable; Overheads: $700 adverse; Sales price: $500 favourable; Sales volume contribution: $900 favourable. What was the budgeted net profit for the last period?
9. Under which of the following labour remuneration methods will direct labour cost always be a variable cost?
10. A company uses an overhead absorption rate of $3.50 per machine hour, based on 32,000 budgeted machine hours for the period. During the same period the actual total overhead expenditure amounted to $108,875 and 30,000 machine hours were recorded on actual production. By how much was the total overhead under or over absorbed for the period?
11. 11. A company that manufactures furniture is establishing its budget for the upcoming year. All of the following items would appear in its overhead budget except for the:
12. Which of the following statements concerning big data analytics is correct?
13. 13. Big data is sometimes defined in term of the five Vs. Which of the following is NOT one of the five Vs?
14. The coefficient of variation is used to measure which of the following?
15. Cab Co wishes to maximize the wealth of its shareholders. It has correctly calculated the following measures for the proposed computerized tracking system project: The internal rate of return (IRR) is 14%; The return on average capital employed (ROCE) is 20%; The payback period is four years. Which of the following is TRUE?
16. Cell Company has discovered that the cost of processing customer invoices is strictly variable within the relevant range. Which one of the following statements concerning the cost of processing customer invoices is incorrect?
17. Castilda’s management accountant thinks that the direct labour rate and efficiency variances for Month 1 could be interrelated. Which TWO of the following could explain their interrelationship?
18. Manchester Airlines is in the process of preparing a contribution margin income statement that will allow a detailed look at its variable costs and profitability of operations. Which one of the following cost combinations should be used to evaluate the variable cost per flight of the company’s Boston-Las Vegas flights?
19. Savvas Co sells and manufactures product SX. The selling price of the product is $1 per unit and estimates of demand and variable costs of sales are as follows.
20. When identifying fixed and variable costs, which one of the following is a typical assumption concerning cost behavior?
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