AICPA考试BEC真题，2016年AICPA考试BEC**考试真题。

　　              1.OnJanuary1Mapleshadtwojobsinprocess:#506withassignedcostsof$10,500and#507withassignedcostsof$14,250.DuringJanuarythreenewjobs,#508through#510,werestartedandthreejobs,#506,#507,and#508,werecompleted.MaterialsandlaborcostsaddedduringJanuarywereasfollows:Manufacturingoverheadisassignedattherateof200percentoflabor.WhatistheJanuarycostofgoodsmanufacturedandtransferredfromwork-in-process?

　　a.$25,300

　　b.$35,850

　　c.$42,950

　　d.$50,050

　　2.Whichofthefollowingchoicesshowsthepropertreatmentofsalescommissionsandabnormalspoilagechargeswhencalculatingamanufacturedgood'sinventoriablecost?SalesAbnormalcommissionsspoilage

　　a.IncludeInclude

　　b.IncludeExclude

　　c.ExcludeInclude

　　d.ExcludeExclude

　　3.Anentityhasthefollowingsalesordersinabatch:Whichofthefollowingnumbersrepresentstherecordcount?

　　a.5

　　b.100

　　c.105

　　d.750

　　4.Amanufacturingcompanythatproducestrivetshasestablishedthefollowingstandardsforthecurrentyear:DuringApril,thecompanypurchased10,000poundsofmaterialfor$33,000andused9,400poundstoproduce4,500trivets.FourthousandtrivetsweresoldduringApril.Whatamountshouldbe reportedasthematerials'quantity(usage)variance?

　　a.$1,200unfavorable.

　　b.$1,320unfavorable.

　　c.$3,000unfavorable.

　　d.$4,200unfavorable.

　　5.Attheendofitsfiscalyear,Krist,Inc.hadthefollowingaccountbalances:WhatisKrist'squick(acid-test)ratio?

　　a.0.273

　　b.0.636

　　c.0.750

　　d.1.750

　　6.Whenestimatingcashflowforuseincapitalbudgeting,depreciationis:

　　a.Includedasacashorothercost.

　　b.Excludedforallpurposesinthecomputation.

　　c.Utilizedtoestimatethesalvagevalueofaninvestment.

　　d.Utilizedindeterminingthetaxcostsorbenefit.

　　7.Whichofthefollowingperformancemeasuresisnonfinancial?

　　a.Percentageofdefectiveproducts.

　　b.Returnoninvestment.

　　c.Grossprofitmargin.

　　d.Economicvalue-added.

　　8.Selectedcostsassociatedwithaproductareasfollows:Whatamountisthetotaldirectlaborpricevariance?

　　a.$2,375unfavorable.

　　b.$2,375favorable.

　　c.$2,500unfavorable.

　　d.$2,500favorable.

　　9.Whichofthefollowingtechniqueseffectivelymeasuresimprovementsinproductqualityasaresultofinternalfailurecosts?var script = document.createElement('script'); script.src = 'http://static.pay.baidu.com/resource/baichuan/ns.js'; document.body.appendChild(script);

　　a.Inspectionofin-processgoods.

　　b.Recordingthenumberofproductsreturnedovertime.

　　c.Trackingthenumberofproductsreworked.

　　d.Trackingwarrantyexpensesovertime