CPA Certified Public Accountant MA

MA題庫是拿到證書的捷徑

你還在混混沌沌，漫無目的地混日子嗎？你知道有一個高含金量的CPA Certified Public Accountant證書嗎？

你還在拿著基本工資卻幻想過上更高品質的生活嗎？擁有一個熱門的CPA MA認證就能讓你工資翻數倍。

你是否眼前還在苟且的活著，但詩和遠方呢？如果你少壯不努力老大徒傷悲，不趁早拿到越來越多的人努力後拿到了CPA MA認證那麼你和別人的差距只會越來越大，離成功也只會漸行漸遠。現代社會高速發展，不學習不進步那麼不出多久就會被社會淘汰。不想被淘汰就必須有自己的一技之長和不可替代性，簡單來說，就是要有專業技能比如獲得CPA認證。

CPA Certified Public Accountant就是被這個行業普遍認可的高技術含量的證書之一。想通過任何一項考試包括CPA MA考試都不是容易的事，都是有技巧有方法的,而我們的CPA MA考古題就能讓您輕鬆獲得事半功倍的方法。這就像學生時代，有些學生日夜讀書，熬夜通宵但是卻還是考試得不到好的成績，有的學生卻看起來輕鬆卻能得到高分，那不是偶然，因為都是有方法的，更高效率的方法。通過我們專家團隊編寫的CPA MA全真題庫練習就是最好的捷徑。

有的人說那我多讀書多看書不就好了嗎？但是就像考試需要劃重點，不划重點那一本書那麼多內容，要浪費多少的精力和時間才能好好備考。我們的CPA MA是經過多年實戰備考經驗的專家經過多次測試和整理出的模擬試題，提供詳細和準確度超過95%的CPA MA考試問題和答案。覆蓋了幾乎全部的可能考的知識點和模擬試題，可以確保客戶可以順利通過CPA MA考試拿到證書。

購買後，立即下載 MA 題庫 (Management Accounting): 成功付款後, 我們的體統將自動通過電子郵箱將你已購買的產品發送到你的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查你的垃圾郵件。）

MA題庫可以更省時有效率

現在提到高薪行業，不得不提到最熱門的IT行業。不管你是有什麼樣的基礎和學歷，要想得到進入IT行業的敲門磚，那麼獲得被這個行業認可的CPA MA認證就是必要也是可行的途徑之一。

而現在的時間就是金錢，是很寶貴的，與其陷入沉重壓抑的盲目備考中，還不如抽出點時間來試試我們的CPA MA考古題。因為如果找不到方法和思路，就會陷入迷茫找不到方向，進而失去備考的信心和決心很有可能就中途放棄或者通不過MA考試影響自己的自信心。

我們提供參加CPA MA認證考試的考生考試必須要掌握的考點和知識點，和真實考試95%相似度的練習題和精準答案，以往的客戶都確定能有99%的超高通過率證明我們的CPA MA題庫資料是能夠有立竿見影確切實在的成效的。我們的網站一直是行業的佼佼者，十多年來能夠一直屹立不倒以及不斷發展壯大都是因為TestPDF以其專業性和全面性在業界擁有超好的口碑和滿意度，相信您使用我們的CPA MA考古題一定能幫助您順利通過認證考試。

無效全額退款和客戶信息的絕對安全

我們向您保證：如果一次不通過CPA MA考試，憑失敗成績單可以申請全額退款，也可免費更換其它高通過率的題庫，讓您無後顧之憂，我們對自己的CPA MA題庫產品就是這麼有信心，客戶的滿意就是我們至高無上的追求。

客戶也不用擔心自己的信息安全問題，所有購買我們CPA MA題庫產品的客戶信息都是保密的，我們不會向任何個人或者組織透露客戶的私密信息，這點我們可以保證。

最新的 Certified Public Accountant MA 免費考試真題:

1. At 30 April 2009, the book value of the net assets of Emor was $12.5 million, and the economic value was $17.825 million.
The net operating profit after tax for the year was $3,428,554. The budgeted return on investment for the year was 16.5%, and the cost of capital is estimated to be 12%.
What is the company's economic value added (EVA) for the year?

A) $1,366,054
B) $1,928,554
C) $1,289,554
D) $487,429

2. Bush has been asked by his bank to produce a budgeted income statement for the six months ending on 31 March 2014. He forecasts that monthly sales will be $3,000 for October, $4,500 for each of November and December, 2013 and $5,000 per month from January 2014 onwards.
Selling price is fixed to generate a margin on sales of 33.33%.
Overhead expenses (excluding depreciation) are estimated at $800 per month. He plans to purchase non-current assets on 1st October costing $5,000, which will be paid for at the end of December and are expected to have a five-year life, at the end of which they will possess a nil residual value.
The budgeted net profit for the six months ending 31 March 2014 is:

A) $3,950
B) $3,700
C) $3,200
D) $8,200

3. Revue plc uses a standard costing system. The budget for one of its products for September includeslaborcost (based on 4 hours per unit) of $117,600. During September, 3,350 units were made which was 150 units less than budgeted. Thelaborcost incurred was $111,850 and the number oflaborhours worked was 13,450.
Thelaborefficiency variance for the month was:

A) $710.00 (F)
B) $415.80 (A)
C) $420.00 (F)
D) $420.00 (A)

4. At the beginning of March 2012, INS Plc has an opening balance of $60,000 on its receivables ledger. Sales of $160,000 have been budgeted for March and it is budgeted that 60% of these will be settled in March after a cash discount of 2.5%.
If 23% of the opening receivables are still outstanding at the end of March, what will be the budgeted receivables figure at that date?

A) $76,200
B) $110,200
C) $77,800
D) $80,200

5. Revue plc uses a standard costing system. The budget for one of its products for September includeslaborcost (based on 4 hours per unit) of $117,600. During September 3,350 units were made which was 150 units less than budgeted. Thelaborcost incurred was $111,850 and the number oflaborhours worked was 13,450.
Thelaborrate variance for the month was:

A) $1,130 (F)
B) $710 (F)
C) $1,130 (A)
D) $5,750 (A)

問題與答案：