最新的CIMA Management Accounting - P1免費考試真題
問題1
A company makes a product using two materials, X and Y.
The standard materials required for one unit of the product are:
What is the materials yield variance?
Give your answer as a whole number.
The standard materials required for one unit of the product are:
What is the materials yield variance?
Give your answer as a whole number.
正確答案:
$340
問題2
The inventory level of Product Y has reduced by 40 units over a single period. The cost card for Product Y is as follows:
The profit for Product Y using marginal costing is $26,000.
If the company used absorption costing, what would the profit for Product Y be?
Give your answer to the nearest whole $.
The profit for Product Y using marginal costing is $26,000.
If the company used absorption costing, what would the profit for Product Y be?
Give your answer to the nearest whole $.
正確答案:
$24600
問題3
Which of the following, regarding costing methods, is true?
正確答案: C
問題4
Each finished unit of product G contains 2 litres of ingredient L. Losses during production are 10% of input of ingredient L. Budgeted data for next period are as follows:
The budgeted purchases of ingredient L for next period are:
The budgeted purchases of ingredient L for next period are:
正確答案: B
問題5
The standard production cost of making a product is as follows:
What is the fixed production overhead efficiency variance?
Give your answer as a whole number.
What is the fixed production overhead efficiency variance?
Give your answer as a whole number.
正確答案:
$3000 F
問題6
FGH used to manufacture components that required raw material Q.
Currently there are 80 kg of material Q in inventory.
The company has no use for the material in the foreseeable future and intends to sell it for scrap.
A potential new customer has asked for a price for a large order.
This order would require 100 kg of material Q.
The company management has decided to quote a price for this work on a relevant cost basis.
Details of costs for material Q are as follows:
What would be the relevant cost of Material Q to use in this order?
Currently there are 80 kg of material Q in inventory.
The company has no use for the material in the foreseeable future and intends to sell it for scrap.
A potential new customer has asked for a price for a large order.
This order would require 100 kg of material Q.
The company management has decided to quote a price for this work on a relevant cost basis.
Details of costs for material Q are as follows:
What would be the relevant cost of Material Q to use in this order?
正確答案: B
問題7
Traditional absorption costing is more suitable than activity-based costing when:
正確答案: B
問題8
A time series (TS) is made up of two main components i.e. trend (T) and the seasonal variation (SV).
Which TWO of the following could be used to find the seasonal component of a trend?
Which TWO of the following could be used to find the seasonal component of a trend?
正確答案: B,E
問題9
A marketing manager is trying to decide which of four potential selling prices to charge for a new product. The state of the economy is uncertain and may show signs of recession, growth or boom. The manager has prepared a regret matrix showing the regret for each of the possible outcomes depending on the decision made.
If the manager applies the minimax regret criterion to make decisions, which selling price would be chosen?
If the manager applies the minimax regret criterion to make decisions, which selling price would be chosen?
正確答案: B
