CGA考试周马上开始了，考前我们再来温习巩固一些知识吧！为黑龙江的学霸们分享一下CGA MA1习题解析~
 
　　1、Rosner Corporation sells a product for $150 per unit. The product's current sales are 32,500 units and its break-even sales are 24,050 units. The margin of safety as a percentage of sales is closest toL:（      ）
　　A. 65%  B. 26%  C. 74%  D. 35%
　　【答案】：B
　　【解析】：Margin of safety in dollars:
　　Break-even sales = $150 per unit x 24,050 units = $3,607,500
　　Current sales = $150 per unit x 32,500 units = $4,875,000
　　Margin of safety in dollars = Sales - Break-even sales = $4,875,000 - $3,607,500 = $1,267,500
　　Margin of safety as a percentage of sales = Margin of safety in dollars/ Current sales
　　= $1,267,500/ $4,875,000 = 26%
 
　　2、Faust Corporation has provided its contribution format income statement for August.
 

 
　　If the company's sales increase by 10%, its net operating income should increase by about:（      ）
　　A. 5%  B. 72%  C. 10%  D. 189%
　　【答案】：B
　　【解析】：Degree of operating leverage = Contribution margin/ Net operating income
　　Degree of operating leverage = $58,400 /$8,100 = 7.21 (rounded)
　　Percent increase in net operating income = Percent increase in sales x Degree of operating leverage = 10% x 7.21 = 72% (rounded)
 
　　3、Net operating income computed using variable costing would exceed net operating income computed using absorption costing if:（      ）
　　A. units sold exceed units produced.
　　B. units sold are less than units produced.
　　C. units sold equal units produced.
　　D. the average fixed cost per unit is zero.
　　【答案】：A
 
　　4、Setting up equipment is an example of a:（      ）
　　A. Unit-level activity.
　　B. Batch-level activity.
　　C. Product-level activity.
　　D. Organization-sustaining activity.
　　【答案】：B
 
　　高顿网校小编寄语：争取时间就是争取成功，提高效率就是提高分数。