最新的CIMA Fundamentals of management accounting - BA2免費考試真題
問題1
Refer to the exhibit.
An extract from the budget for GS is given below:
* The net profit is after charging depreciation for the year of $26,000.
* Receivables are expected to rise by $4,000 in the year.
* Payables and inventories are both expected to fall by $5,000 in the year.
What is the company's budgeted cash holding at the end of the year?
An extract from the budget for GS is given below:
* The net profit is after charging depreciation for the year of $26,000.
* Receivables are expected to rise by $4,000 in the year.
* Payables and inventories are both expected to fall by $5,000 in the year.
What is the company's budgeted cash holding at the end of the year?
正確答案: B
問題2
Refer to the exhibit.
Storm Limited manufactures a single product, the cost and selling price of which are given below:
The breakeven point is:
Storm Limited manufactures a single product, the cost and selling price of which are given below:
The breakeven point is:
正確答案:
12500 units.
問題3
In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)
正確答案: B,C
問題4
RJD Ltd is preparing the production cost budget for the forthcoming year and has found that there is a linear relationship between production volume and production costs.
They have found that a production volume of 1,600 units corresponds to production costs of £40000 and that a production volume of 3,200 units corresponds to production costs of £48,000.
What would be the production costs for a production volume of 4,000 units?
They have found that a production volume of 1,600 units corresponds to production costs of £40000 and that a production volume of 3,200 units corresponds to production costs of £48,000.
What would be the production costs for a production volume of 4,000 units?
正確答案: B
問題5
In an integrated accounting system, the accounting entries for over absorption of production overheads would be.
正確答案: C
問題6
Refer to the exhibit.
The following extracts are taken from a company's budgetary planning papers, showing the budgeted costs to be incurred at two activity levels:
Direct material is a wholly variable cost.
Direct labour is a semi-variable cost.
Production overhead is a step cost, with a single step at an output of 450 units.
The total budget cost allowance for an output of 480 units is:
The following extracts are taken from a company's budgetary planning papers, showing the budgeted costs to be incurred at two activity levels:
Direct material is a wholly variable cost.
Direct labour is a semi-variable cost.
Production overhead is a step cost, with a single step at an output of 450 units.
The total budget cost allowance for an output of 480 units is:
正確答案:
$13100 adverse
問題7
A standard hour is:
正確答案: B
問題8
Refer to the exhibit.
A company operates a process costing system. The following data relates to Process X for the month of September.
Normal loss is 5% of input and all losses occur at the end of the process.
The number of equivalent units, using an average cost basis of valuation, was:
Conversion:
A company operates a process costing system. The following data relates to Process X for the month of September.
Normal loss is 5% of input and all losses occur at the end of the process.
The number of equivalent units, using an average cost basis of valuation, was:
Conversion:
正確答案:
39200
問題9
The master budget is:
正確答案: D
問題10
In an integrated cost and financial accounting system, the accounting entries for the payment of net wages to indirect production workers would be:
正確答案: A
問題11
In a manufacturing company which produces a range of products, the production manager's salary would be classified as A.
正確答案: D
問題12
The standard material content of 1 unit of PAJ is £200 (8Kg at £25 per Kg).
During Period 5, 1300 Kg of materials were purchased at a total cost of £35500 and were used to produce 160 units of PAJ.
What was the materials usage variance for Period 5?
During Period 5, 1300 Kg of materials were purchased at a total cost of £35500 and were used to produce 160 units of PAJ.
What was the materials usage variance for Period 5?
正確答案: A
