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Management Advisory Services by Franklin T. Agamata, MBA, CPA Suggested Key Answers Multiple Choice Questionnaires 2007 Edition Chapter 1 Multiple Choice
Chapter 2 Multiple Choice
!asic Concepts " C 2 % ' % 4 A & C ( A 7 A 8 A $ C "0 C "" % "2 % "' A "4 ! "& %
" ! 2 % ' % 4 ! & % ( A 7 A 8 A $ % "0 A "" % "2 % "' C "4 C "& C "( ! "7 C "8 % "$ A 20 C 2" C 22 C 2' C 24 C 2& ! 2( A +rue or ,alse 27 + 28 , 2$ + '0 , '" + '2 + '' + '4 , '& ,
MAS Practice Standards
"( % "7 % "8 % "$ A 20 ! 2" A 22 % 2' A 24 C 2& C 2( A 27 C 28 A
Chapter 3 Multiple Choice Costs classi#ication " % 2 % ' % 4 C & % ( A 7 C 8 % $ ! "0 % "" % "2 ! "' A "4 ! "& ! "( A "7 C "8 ! "$ A 20 A 2" A 22 % 2' C 24 ! 2& C 2( % 27 ! 28 % 2$ A
Chapter 4 Multiple Choice !asic Concepts " A 2 A ' ! 4 A & ! ( % 7 ! 8 % $ ! "0 A "" ! "2 C "' C "4 ! "& % "( ! )perating inco*e
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Chapter 6 Multiple Choice !asic Concepts
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Chapter 7 Multiple Choice !asic Concepts " C 2 ! ' ! 4 ! & % ( % 7 A 8 C $ % "0 ! "" A "2 % "' C "4 % "& % "( % "7 % "8 ! "$ A 20 % 2" C 22 ! 2' A Material cost ariances 24 A 2& C 2( C 27 % 28 C 2$ ! '0 A '" % '2 C '' ! '4 C '& ! '( A '7 % '8 %
&2 % &' % &4 ! && % &( % &7 A &8 A &$ % ,actory o.erhead cost .ariances
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Chapter 8 Multiple Choice !asic Concepts " ! 2 C ' % 4 ! & A ( ! 7 % 8 C $ ! "0 A "" % "2 C "' ! "4 A "& C "( % "7 A "8 A "$ ! 20 A 2" A 22 A 2' % 24 % 2& C 2( C 27 % 28 A 2$ % '0 % Controllability '" C '2 A '' ! '4 ! '& % '( A '7 A '8 A -n.est*ent
&' % &4 % && ! &( ! &7 % &8 C &$ % (0 ! (" ! (2 C (' C (4 ! (& ! (( % (7 C +rans#er pricing
(8 C ($ % 70 A 7" ! 72 ! 7' A 74 A 7& % 7( C 77 C 78 ! 7$ % 80 ! 8" ! 82 % 8' A 84 % 8& %
Chapter 9 Multiple Choice !asic Concepts " ! 2 C ' % 4 ! & ! ( % 7 C 8 % $ ! "0 % "" ! "2 C "' % "4 % "& A "( C "7 ! "8 ! "$ % 20 A 2" % 22 ! 2' ! 24 A 2& ! 2( % 27 ! 28 ! 2$ C '0 A '" C '2 A '' C '4 % '& % Accept or re:ect a special sales order '( C '7 A '8 %
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&" ! &2 A &' C &4 A && % &( A &7 % &8 %
$2 % $'A $4 C $& ! $( A $7 % $8 C Chapter 12 " A 2 ! ' ! 4 A & C
Chapter 13 Multiple Choice !asic Concepts " % 2 C
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' C 4 A & % ( C 7 ! 8 A $ A ertical Analysis "0 C "" % "2 A "' C >e.erage ratios 1,inancing ratios3 "4 C "& ! "( ! "7 C "8 ! "$ % 20 A 2" ! 22 % 2' C 24 ! 2& C ro#itability ratios
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/ori;ontal = trend analysis
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Chapter 14 Multiple Choice !asic Concepts " % 2 C
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Ch 14 Cont.! &7 ! &8 A &$ % (0 C (" A %iscounted cash #lows *odel eneral
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Chapter 15 Multiple Choice " ! 2 % ' C 4 C & ! ( % E##ecti.e interest
4& A 4( ! 47 % 48 A 4$ A &0 ! &" ! &2 % &' % &4 % && ! &( C Chapter 16 Multiple Choice E##ecti.e discount rate " A 2 ! ' ! 4 ! & ! ( !
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