在ACCA考试当中，MA科目有不少计算考题会难倒很多考生，对此小编今天为大家带来有关MA科目几道经典考题，各位考生在作答完后可以看看答案解析进行加以理解。

A company has the following budgeted costs and revenues:($ per unit)

Sales price 50

Variable production cost 18

Fixed production cost 10

In the most recent period, 2,000 units were produced and 1,000 units were sold. Actual sales price, variable production cost per unit and total fixed production costs were all as budgeted. Fixed production costs were over-absorbed by $4,000. There was no opening inventory for the period.

What would be the reduction in profit for the period if the company has used marginal costing rather than absorption costing?

A. 4,000

B. 6,000

C. 10,000

D. 14,000

答案：C

解析：考察AC和MC下利润调整公式AC=MC+OAR*(Closing inventory-Opening inventory); Opening inventory + Production-Sales = Closing inventory;

得出Closing inventory- Opening inventory= Production-Sales=2000-1000=1000;最终AC-MC= OAR*(Closing inventory-Opening inventory)=10*1000=10000。MC= AC-OAR*(Closing inventory-Opening inventory)=26000-10*1000=16000

The following data relates to a company’s overhead cost.

Using the high low technique, what is the variable cost per unit (to the nearest $ 0.01) expressed in current year price?

A. $3.22

B. $4.13

C. $4.65

D. $5.06

答案：B

解析：将两年前的Overhead costs调整到现在的价格水平下，即=3700*(155/121)=4739.67。高低点求出y=a+bx中的b，即=(13000-4739.67)/(3000-1000)=4.13

An investment centre earns a return on investment of 18% and a residual income of $300000. The cost of capital is 15%. A new project offers a return on capital employed of 17%.

If the new project were adopted, what would happen to the investment centre’s return on investment and residual income?

Return on investment Residual income

A Increase Decrease

B Increase Decrease

C Decrease Decrease

D Decrease Increase

答案：D

解析：新项目的ROCE 17%The cost of capital 15%;RI=Controllable profit-Controllable interest=Capital employed*17%- Capital employed*15%0;则投资新项目会造成投资中心部门整体RI的上升。

A company calculates the following under a standard absorption costing system.

(i) The sales volume margin variance

(ii) The total fixed overhead variance

(iii) The total variable overhead variance

If a company changed to a standard marginal costing system, which variances could change in value?

A. (i) only

B. (ii) only

C. (i) and (ii) only

D. (i), (ii) and (iii)

答案：C

解析：(i)在AC下是Sales volume profit variance，在MC下是Sales volume contribution variance;(ii)在AC下是等于Fixed OH expenditure variance加上Fixed OH volume variance，在MC下只有Fixed OH expenditure variance。