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デモをダウンロードする

IMA CMA Part 1: Financial Planning - Performance and Analytics 認定 CMA-Financial-Planning-Performance-and-Analytics 試験問題:

1. Personal Solutions manufactures nand-new personal computers and communications devices The company uses a Job-order costing system and applies manufacturing overhead to products on the oasis of machine hours The following estimates were used in preparing the predetermined overhead rate at the beginning of the year.

During the year, weak sales led to a reduction in production and a buildup or inventory Production records provided the following information.

Finished goods inventory included applied overhead of $100.000 while cost of goods sold included applied overhead of $300,000. There was no work-in-process inventory at year end how should the under-applied manufacturing overhead be handled at year end?

A) $12.500 of the under-applied manufacturing overhead should be charged to finished goods inventory and S37 500 should be charged to Cost of Goods Sold
B) $12.500 of the under-applied manufacturing overhead should be charged to finished goods inventory and S37.500 should be treated as a period cost
C) All of the under-applied manufacturing overhead should be earned over until the subsequent year and used to adjust the estimated predetermined rate for that year
D) All of the under-applied manufacturing overhead should be charged to Cost of Goods Sold for the year.

2. Throughout June. Carroll Company purchased 75,000 pounds of raw materials at a cost of $303,750 and used
60 000 pounds of these purchases in production Carroll's standards indicated that each unit of finished goods requires three pounds of material at a cost of $4 per pound Although Carroll had budgeted for 22,000 units of finished goods to be produced during June, only 19,800 units were actually made. The raw material price variance for June that would be most relevant when examining deviations from standard is

A) $3,750 Unfavorable
B) $3,300 Unfavorable
C) $3,000 Unfavorable
D) $2,970 Unfavorable

3. COSO's Internal Control-Integrated Framework is the widely accepted internal control framework in the U S Five major Internal control components are Included in this framework Control environment consists of

A) management s identification and analysis of risks relevant to the preparation of financial statements according to generally accepted accounting principles
B) policies and procedures that management has established to meet its objectives for financial reporting
C) the actions, policies, and procedures that reflect the overall attitudes of top management directors and owners about internal control
D) management's ongoing and periodic assessment of the quality of internal control performance to determine if controls are operating as intended

4. A timber company is evaluating its products to determine whether to continue to further process scrap wood into wood chips, or to just sell the scrap wood to another company. Which of the following statements best describes what the company should consider regarding the potential by-product?

A) The company should consider all of the separable costs throughout the process as it is incremental.
B) The company should consider the incremental operating income beyond the split-off point In Its decision.
C) The company should consider all joint costs throughout the process before it decides if it should process further.
D) The company should consider an of the manufacturing costs for Doth products beyond the split-off point.

5. Grayson Inc. experienced the following costs per unit this year for one of the direct materials involved in producing its main product
3.1 pounds @ $4 20 per pound = $13.02 per finished unit
For the next year. Grayson expects to produce 7.400 finished units. The price per pound of the direct material is expected to rise 10%. To combat this increase. Grayson has adapted its manufacturing process to reduce the amount of the direct material needed per finished unit by 5% What is the direct materials budget for the next year?

A) $101,165
B) $105,983
C) $100,684
D) $91,531

質問と回答：