CIMAPRO15-P01-X1-ENG問題集、CIMA実際の試験問題

質問 1

JRL manufactures two products from different combinations of the same resources. Unit selling prices and unit cost details for each product are as follows:

Identify, using graphical linear programming, the weekly production schedule for products J and L that will maximize the profits of JRL during the next four weeks.

A. Optimum plan (including major customer order) is therefore:
W 900 units
R 700 units
X 2,100 units

B. Optimum plan (including major customer order) is therefore:
W 910 units
R 800 units
X 2,200 units

C. Optimum plan (including major customer order) is therefore:
W 1, 000 units
R 600 units
X 2,000 units

D. Optimum plan (including major customer order) is therefore:
W 950 units
R 750 units
X 2,300 units

E. Optimum plan (including major customer order) is therefore:
W 900 units
R 650 units
X 2,000 units

正解: E

解説: (PassTest メンバーにのみ表示されます)

質問 2

A master budget comprises the...

A. budgeted income statement, budgeted balance sheet and budgeted cash flow statement only.

B. budgeted income statement and budgeted cash flow statement only.

C. budgeted income statement and budgeted balance sheet only.

D. budgeted income statement and budgeted capital expenditure only

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 3

A company produces three products D, E and F. The statement below shows the selling price and product costs per unit for each product, based on a traditional absorption costing system.

Each of the products is produced using Process A which has a maximum capacity of 2,500 hours per period.
If a traditional contribution approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:

A. E, D, F

B. D, E, F

C. F, D, F

D. D, E, F

正解: C

質問 4

A flexible budget is a budget that is:

A. changed in response to changes in the level of activity

B. changed in response to changes in costs

C. continuously updated by adding a further accounting period when the earliest accounting period has expired

D. set prior to the control period and not subsequently changed in response to changes in activity period has expired

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 5

QR uses an activity based budgeting (ABB) system to budget product costs. It manufactures two products, product Q and product R. The budget details for these two products for the forthcoming period are as follows:

The total budgeted cost of setting up the machines is $74,400.
What was the budgeted machine set up cost per unit of product Q?

A. $0.48 per unit

B. $0.39 per unit

C. $0.56 per unit

D. $0.37 per unit

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 6

Calculate the sensitivity of the investment decision to a change in the annual fixed costs.
By how much should the present value of the fixed cost increase, before this project is not viable?

A. $8675

B. $9050

C. $7698

D. $6390

正解: A

解説: (PassTest メンバーにのみ表示されます)

質問 7

Explain the advantages of management participation in budget setting and the potential problems that may arise in the use of the resulting budget as a control mechanism.
Select all the correct answers.

A. Another purpose of a budget is to set targets to motivate managers and optimize their performance.

B. A purposes of budgeting is to act as a control mechanism, with actual results being compared against budget.

C. Managers will not 'empire build' because they don't believe that the size of their budget reflects their importance within the organization.

D. Participation in budget setting can reduce the information asymmetry gap that can arise when targets are imposed by senior management. Imposed targets are likely to make managers feel demotivated and alienated and result in poor performance.

E. The participation of managers in the budget setting process has several advantages. Managers are more likely to be motivated to achieve the target if they have participated in setting process has several advantages. managers are more likely to be motivated to achieve the target if they have participated in setting the target.

F. Participation in budget setting can cause problems; in particular, managers may attempt to negotiate budgets that they feel are easy to achieve which gives rise to "budget padding" or budgetary slack.

正解: A,B,D,E,F

解説: (PassTest メンバーにのみ表示されます)

CIMA P1 - Management Accounting Question Tutorial - CIMAPRO15-P01-X1-ENG 模擬練習