최신CIMA Management Accounting - P1무료샘플문제
문제1
A manager has to decide between four mutually exclusive projects, A, B, C and D:
Using the above information, which Project would a risk seeking manager choose?
A manager has to decide between four mutually exclusive projects, A, B, C and D:
Using the above information, which Project would a risk seeking manager choose?
정답: D
문제2
XY can choose from four mutually exclusive projects. The projects will each last for one year and their net cash inflows will be determined by market conditions. The forecast net cash inflows for each of the possible outcomes are shown below.
If the company applies the maximin criterion the project chosen would be:
XY can choose from four mutually exclusive projects. The projects will each last for one year and their net cash inflows will be determined by market conditions. The forecast net cash inflows for each of the possible outcomes are shown below.
If the company applies the maximin criterion the project chosen would be:
정답: C
문제3
When a moving average is plotted onto a graph, where should the plotted points be located?
When a moving average is plotted onto a graph, where should the plotted points be located?
정답: C
문제4
A special contract requires 640 units of component T.
The inventory of 280 units of component T cost $0.20 per unit but the component is not currently used by the company.
The current market price of component T is $0.24 per unit but the inventory could be sold for $0.15 per unit.
The relevant cost of the units of component T required for the special contract is:
A special contract requires 640 units of component T.
The inventory of 280 units of component T cost $0.20 per unit but the component is not currently used by the company.
The current market price of component T is $0.24 per unit but the inventory could be sold for $0.15 per unit.
The relevant cost of the units of component T required for the special contract is:
정답: A
문제5
Which of the following would cause an adverse fixed overhead volume variance?
Which of the following would cause an adverse fixed overhead volume variance?
정답: B
문제6
Changing to a just-in-time, from a traditional, manufacturing environment can affect cost accounting systems.
Which of the following statements is correct?
Changing to a just-in-time, from a traditional, manufacturing environment can affect cost accounting systems.
Which of the following statements is correct?
정답: B
문제7
Christian the management accountant at a car manufacturer has been given a list of costs that have been incurred due to accidents and errors either occurring or being prevented.
Which of the following are examples of non-conformance costs? Select ALL that apply.
Christian the management accountant at a car manufacturer has been given a list of costs that have been incurred due to accidents and errors either occurring or being prevented.
Which of the following are examples of non-conformance costs? Select ALL that apply.
정답: A,C,E
문제8
200 units each of components F, G and H are required next period.
All three components are made by skilled labour of which only 4,000 hours are available.
An external supplier is able to supply any requirements of the components.
No inventories are held.
Data for the three components are as follows:
In order to minimise cost, how many units of component H should be purchased from the external supplier?
200 units each of components F, G and H are required next period.
All three components are made by skilled labour of which only 4,000 hours are available.
An external supplier is able to supply any requirements of the components.
No inventories are held.
Data for the three components are as follows:
In order to minimise cost, how many units of component H should be purchased from the external supplier?
정답: C
문제9
The budgeted production of product G for the period was 300 units. At the end of the period it was discovered that the standard hourly rate for labour should have been higher than that originally planned. Actual production was 450 units.
The labour rate planning variance would be calculated as:
The budgeted production of product G for the period was 300 units. At the end of the period it was discovered that the standard hourly rate for labour should have been higher than that originally planned. Actual production was 450 units.
The labour rate planning variance would be calculated as:
정답: C
문제10
A company's budget for the next period shows that it would breakeven at sales revenue of $800,000 and fixed costs of $320,000.
The sales revenue needed to achieve a profit of $200,000 in the next period would be:
A company's budget for the next period shows that it would breakeven at sales revenue of $800,000 and fixed costs of $320,000.
The sales revenue needed to achieve a profit of $200,000 in the next period would be:
정답: A
문제11
A company manufactures a single product. The following budgeted data applies to month 6:
What was the budgeted fixed production overhead for month 6?
Give your answer to the nearest whole $ (in '000s).
A company manufactures a single product. The following budgeted data applies to month 6:
What was the budgeted fixed production overhead for month 6?
Give your answer to the nearest whole $ (in '000s).
정답:
$60000