P2無料問題集「CIMA Advanced Management Accounting」

質問 1

The following data are available for an investment centre for the latest period. Where appropriate the data have been adjusted to reflect economic values.
What cost of capital has been used to calculate the EVA?

Give your answer to the nearest percentage.

正解：

9 %

質問 2

Which of the following statements about the use of traditional budgeting compared with a beyond budgeting approach is correct?

（A）If there is a dynamic external environment with fast moving opportunities, beyond budgeting will inhibit the organization's ability to take advantage of these opportunities whereas traditional budgeting will not.

（B）If the organization's culture is such that a top down budgeting system is desired then this is better achieved by adopting beyond budgeting rather than traditional budgeting.

（C）If the organization's products are subject to rapid technological change, beyond budgeting would allow managers to respond more quickly than under traditional budgeting.

（D）If the organization has devolved decision making, beyond budgeting is not appropriate because it does not allow the same level of empowerment as traditional budgeting.

正解：C 解答を投票する

質問 3

A large supermarket is applying direct product profitability analysis to establish the profit earned by each of the products it sells.
Data for product P are as follows.

The shelf is stacked each time that all units are sold and there are no units of product P left unsold at the end of each day.
What is the direct product profit per unit of product P?
Give your answer to the nearest $0.01.

正解：

$0.34

質問 4

Which of the following is a valid objective of a transfer pricing system?

（A）To maintain head office control

（B）To achieve divisional autonomy

（C）To develop a top-down culture

（D）To establish centralised decision making

正解：B 解答を投票する

質問 5

Which TWO of the following actions taken during the budgetary planning process will result in the creation of budgetary slack?

（A）Underestimating costs

（B）Underestimating revenues

（C）Overestimating profit

（D）Overestimating costs

（E）Overestimating revenues

正解：B、D 解答を投票する

質問 6

The starting point for developing a balanced scorecard for an organization should be:

（A）benchmarking the organization's current performance

（B）the external market that the organization is operating in

（C）the organization's non-financial targets

（D）the organization's vision and strategy

正解：D 解答を投票する

質問 7

A company has just launched a new product at a selling price that is designed to rapidly gain market share and to discourage other competitors from entering the market.
Which pricing strategy is the company using?

（A）Market skimming

（B）Loss leader

（C）Premium pricing

（D）Penetration pricing

正解：D 解答を投票する

質問 8

Division A and Division B are divisions of the same group. Division A transfers all of its output to Division B.
Which THREE of these alternative transfer pricing bases will prevent any cost inefficiencies in Division A being passed on to Division B?

（A）Standard variable cost plus a profit margin

（B）Actual prime cost

（C）Market price

（D）Actual full cost

（E）Actual variable cost

（F）Standard variable cost

正解：A、C、F 解答を投票する

質問 9

An organization has the right to mine for gold on its land. The price of gold and the cost of extraction are such that mining is not currently financially viable. However, the organization has the right to commence mining at any time in the future if the price of gold increases and makes mining financially viable.
This right to commence mining in the future is an option to:

（A）delay

（B）redeploy

（C）abandon

（D）expand

正解：A 解答を投票する

質問 10

Which of the following are TRUE about the theory of constraints? Select ALL that apply.

（A）Relieve all the constraints in a system simultaneously to ensure optimality

（B）Each resource should be put to its most profitable use

（C）Ensure that each constraint is being used efficiently

（D）Relieve constraints until the cost of relieving the last constraint exceeds the benefit

正解：B、C、D 解答を投票する

質問 11

Which TWO of the following expressions are correct?

（A）1 + real rate = (1 + inflation rate) / (1 + money rate)

（B）1 + money rate = (1 + real rate) x (1 + inflation rate)

（C）1 + real rate = (1 + money rate) / (1 + inflation rate)

（D）1 + money rate = (1 + inflation rate) / (1 + real rate)

（E）1 + inflation rate = (1 + money rate) x (1 + real rate)

正解：B、C 解答を投票する

質問 12

During a Board meeting at a manufacturing company, concerns regarding the analysing of the current inventory management systems and processes are brought up.
Attendees of the meeting have made several claims and suggestions but the managing director admits that he does not know who to believe and so has asked you to let him know which statements of the following statements are TRUE?
Select ALL that apply.

（A）ABC is ideal for organisations running a JIT inventory system

（B）A JIT inventory system reduces inventory costs

（C）A JIT system is likely to result in economies of scale

（D）Standard costing is ideal for organisations in a TQM environment

（E）Standard Costing is ideal for organisations running a JIT inventory system

正解：A、D 解答を投票する

P2 無料問題集「CIMA Advanced Management Accounting」

弊社を連絡する

関連リンク

トップ試験