最新的 CIMA Certification CIMAPRO17-BA2-X1-ENG 免費考試真題:

1. The forecast costs per unit for a new product are as follows:

The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?

A) $37.80
B) $45.00
C) $55.00
D) $46.20

2. A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.

Based on the above information, which of the following statements is correct?

A) The annuity factor for project A would be lower than the annuity factor for the project B.
B) An annuity could be used to calculate the net present value of the projects.
C) The annuity factor for project A would double the annuity factor for project B.
D) A perpetuity could be used to calculate the net present value of the projects.

3. A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.

To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?

A) $27,500
B) $30,000
C) $20,000
D) $5,000

4. The concept of the time value of money:

A) recognises the fact that a cash flow received today will always be worth more than a larger cash flow received in the future.
B) is used for making short term decisions.
C) recognises the fact that earlier cash flows are worth more because they can be reinvested.
D) determines the higher interest rates that must be paid on longer term loans.

5. FILL BLANK
A company has three production departments X, Y and Z, and one service department.
The service department's overhead has been apportioned to the production departments in the ratio 3:2:5. As a result of this apportionment, $2,070 was given to Department Y.
What is the amount of service department overhead that would have been apportioned to Department Z? Give your answer to the nearest dollar.

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