With easy payment and thoughtful, intimate after-sales service, believe that our MA Test exam dumps will not disappoint users. Last but not least, our worldwide service after-sale staffs will provide the most considerable and comfortable feeling for you in twenty -four hours a day, as well as seven days a week incessantly. To ensure a more comfortable experience for users of MA Test test material, we offer a thoughtful package. With many years of experience in this line, we not only compile real test content into our MA Test learning quiz, but the newest in to them. And our professionals always keep a close eye on the new changes of the subject and keep updating the MA Test study questions to the most accurate. Last but not least, our perfect customer service staff will provide users with the highest quality and satisfaction in the hours.
Our MA Test study materials deserve your purchasing.
You will get a chance to update the system of MA - Management Accounting Test real exam for free. A free trial service is provided for all customers by our Exam MA Training study quiz, whose purpose is to allow customers to understand our products in depth before purchase. Many students often complain that they cannot purchase counseling materials suitable for themselves.
And you will find that the coming exam is just a piece of cake in front of you. By selecting our MA Test study materials, you do not need to purchase any other products. Our passing rate may be the most attractive factor for you.
CPA MA Test - I hope we have enough sincerity to impress you.
Do you want to get a better job or a higher income? If the answer is yes, then you should buy our MA Test exam questions for our MA Test study materials can help you get what you want. Go against the water and retreat if you fail to enter. The pressure of competition is so great now. If you are not working hard, you will lose a lot of opportunities! There is no time, quickly purchase MA Test study materials, pass the exam! Come on!
If you don't believe, you can give it a try. The passing rate is the best test for quality of our MA Test study materials.
MA PDF DEMO:
QUESTION NO: 1
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: 2
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: 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
Combined with your specific situation and the characteristics of our Cisco 700-245 exam questions, our professional services will recommend the most suitable version of Cisco 700-245 study materials for you. We always strictly claim for our Juniper JN0-252 study materials must be the latest version, to keep our study materials up to date, we constantly review and revise them to be at par with the latest CPA syllabus for Juniper JN0-252 exam. Don't worry about channels to the best ISQI CTFL-PT_D study materials so many exam candidates admire our generosity of offering help for them. Our company's experts are daily testing our EMC D-NWG-DS-00 learning materials for timely updates. Microsoft MB-280 - All we do and the promises made are in your perspective.
Updated: May 26, 2022