CMA-Financial-Planning-Performance-and-Analytics 試験問題を無料オンラインアクセス

La Salle Company purchased 2.150 shares of Barry Chocolates Corporation's common stock at $25.16 per share on November 17 of last year. The broker's commission was $85. The shares were sold on January 11 of the current year for $27.50 per share. The broker's commission on the sale was $76 Barry declared and paid dividends of $0 50 per share on March 26. June 25. September 25. and December 23 during the last two years La Salle's current year income statement would reflect a realized gain of

• A.$4,870
• B.$5,022
• C.$5,031
• D.$4,946

GorCo anticipates 10% sales growth each month for the next three months, and plans to sell 120.000 units of finished goods In the first month. The company plans production so that ending inventory is equal to 5% of the next month's budgeted sales On GorCo's production budget for the second month the number of finished goods units to be produced would be

• A.131,340.
• B.132,600.
• C.132,000.
• D.132,660.

For a manufacturing company what is the most Important advantage of using variable costing rather than absorption costing?

• A.Variable costing is cost-effective and Jess confusing to managers and is therefore more useful in performance evaluation.
• B.Variable costing includes only variable direct and indirect costs in inventory which makes it more useful for short-term decision making and performance evaluation.
• C.Variable costing is the required inventory method for external reporting in most countries and therefore is less costly to implement
• D.Variable costing measures the cost of all manufacturing resources, whether variable or fixed and thus provides the most complete cost.

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.All of the under-applied manufacturing overhead should be charged to Cost of Goods Sold for the year.
• 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.$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

Two examples or measures that could appear in the Learning and Growth section of a balanced scorecard are

• A.employee turnover rate and employee training hours
• B.employee promotion rate and number of environmental incidents
• C.employee training hours and product defect rates
• D.number of employee suggestions and finished products per day per employee