北京同学福音：为考生们**加拿大注册会计师CGA MA1考试练习题

　　北京同学福音：为考生们提供加拿大注册会计师CGA MA1考试练习题，希望对您在CGA的学习道路上有所帮助！
 

　　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
 

　　2、The entry to dispose of the underapplied or overapplied overhead cost for themonth 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.
 

　　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.
 

　　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
 

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