d. standard costs are usually stated in total, while budgeted costs are usually stated on a per-unit basis. 2 8. CSO: 1A1d LOS: 1A1o One approach for developing standard costs incorporates communication, bargaining, and interaction among product line managers; the immediate supervisors for ...
1,000 Quantity Demanded 750 500 250 0 Based on this information, which one of the following statements is correct? a. b. In the short-term, there would be excess supply at a price of $40. In the long-run, if producers’ costs per unit decline, then a reasonable market clearing price...
6.Candidates for the CMA designation are assumed to have knowledge of the following:preparation of financial statements,business economics,time value of money concepts,statistics,and probability. CMA认证的考生也应了解财务报表编制,商业经济学,货币的时间价值,统计和概率的有关知识。 7.Parts 1 and 2 are...
Output (units) Fixed Cost Variable Cost 0 $2,000 $ 0 1 2,000 200 2 2,000 380 3 2,000 550 4 2,000 700 5 2,000 860 6 2,000 1,040 7 2,000 1,250 8 2,000 1,500 Auburn’smarginal cost for the 7th unit is a. $179. b. $210. c. $286. d. $464. 37. Auburn产品...
Business unit profitability analysis 经营单位获利能力分析 c. Customer profitability analysis 客户获利能力分析 d. Return on investment (ROI) 投资回报率 e. Residual income 剩余收益 f. Investment base issues 投资基准问题 g. Key performance indicators (KPIs) 关键绩效指标 h. Balanced scorecard pg. 10 ...
CMA英文P1历年高频真题 CMA Part 1 –Financial Planning, Performance and Control Examination Practice Questions Section A: Planning, Budgeting and Forecasting 1. CSO: 1A1a LOS: 1A1b Cerawell Products Company is a ceramics manufacturer that is facing several challenges in its operations due to ...
Preface for CMA Part 1 Candidates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . viii Preparing for and Taking the CMA Exam . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 Study Unit 1. External Financial Statements and...
c. d. 850美元 1,217美元 2,550美元 © 2008 Institute of Certified Management Accountants April 2008 Page 12 CMA Exam Retired Questions 35. Daily costs for Kelso Manufacturing include $1,000 of fixed costs and total variable costs are shown below. Unit Output Cost 10 $125 11 $250 12 $...
1)80%市场占有率的绝对地位; 2)既能做到贴切考纲,又能有效的将CMA每个Part的学习内容组织成便于备考准备的20个Unit,结构清晰,体系流畅; 3)例题、例题还是例题,非常清晰的例题,做一个题目胜过读10页课本,而无论是IMA双语还是Hock都没能在例题上有所突破; ...
6.借鉴了Becker CPA Review教材的许多优秀的编写特色,比如加入在每个Unit的重要知识点和考点处,用方框的形式加入"Success Tips",强调考试会考这个知识点,并且也告诉大家考试中会怎么来考这个知识点,非常清晰,一目了然;另外,也非常类似Becker,加入了一些助记缩写,除了传统的Ethic部分的HFOR和CCIC以外,还在COSO部分增加...