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安徽快讯：加拿大注册会计师CGA MA1的复习的试题大公开

来源： 高顿网校 2014-07-15
　　安徽的同学，加拿大注册会计师CGA MA1的复习的试题出现啦！还不赶紧感谢一下高顿网校的小编？你们要好好复习哦！不要辜负了小编的一番苦心！
 
　　1、 Cahin Corporation applies manufacturing overhead on the basis of machine-hours.
　　At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $21,060. Actual manufacturing
　　overhead for the year amounted to $13,000 and actual machine-hours were 1,380. The company's predetermined overhead rate for the year was $16.20 per machine-hour.
　　The predetermined overhead rate was based on how many estimated machine-hours?
　　A. 1,380 B. 802 C. 225 D. 1,300
　　【答案】：D
 
　　2、 The entry to dispose of the underapplied or overapplied overhead cost for the month would include:
　　A. a credit of $100 to Cost of Goods Sold.
　　B. a credit of $6,000 to Manufacturing Overhead.
　　C. a debit of $6,000 to Cost of Goods Sold.
　　D. a credit of $100 to the Manufacturing Overhead Account.
　　【答案】：D
 
　　3、 Assume there is no beginning work in process inventory and the ending work in process inventory is 100% complete with respect to materials costs.
　　The number of equivalent units with respect to materials costs under the weighted-average method is:
　　A. the same as the number of units put into production.
　　B. less than the number of units put into production.
　　C. the same as the number of units completed.
　　D. less than the number of units completed.
　　【答案】：A
 
　　4、Belegorsk Corporation uses a weighted-average process costing system to collect costs related to production in its Milling Department. The following information relates to Milling Department production for August:
　　What are the Milling Department's equivalent units related to materials for August?
　　A. 37,000 B. 51,000 C. 42,000 D. 46,000
　　【答案】：B
 
　　5、Rosner Corporation sells a product for $150 per unit. The product's current sales are 32,500 units and its break-even sales are 24,050 units. The margin of safety as a percentage of sales is closest to:
　　A. 65% B. 26% C. 74% D. 35%
　　【答案】：B
 
　　高顿网校小编寄语：世人缺乏的是毅力，而非气力。

 
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