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CIMA CIMAPRO17-BA2-X1-ENG 試験シラバストピック:

CIMA BA2 – Fundamentals of Management Accounting Question Tutorial 認定 CIMAPRO17-BA2-X1-ENG 試験問題：

1. A company has two production departments and two service departments (Maintenance and Stores). The overhead costs of each of the departments are as follows.

The following equations represent the reapportionment of each of the service department overheads to the other.
M = 4,700 + 0.1S
S = 5,800 + 0.2M
Where M = total Maintenance overhead after reapportionment from Stores
S = total Stores overhead after reapportionment from Maintenance
60% of the total Maintenance overhead and 50% of the total Stores overhead are to be apportioned to Production Department 1.
The total production overhead for Production Department 1 after reapportionment of the service departments' overhead costs is closest to:

A) $71,672
B) $71,821
C) $75,500
D) $70,720

2. 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) $20,000
C) $30,000
D) $5,000

3. The possible returns and associated probabilities of two independent projects are as follows:

It has been decided that both projects are to be launched.
Which TWO of the following statements are correct? (Choose two.)

A) The probability of the total return being a gain is less than 1.00.
B) The expected value of the total return is $40,000 gain.
C) The probability of making a total return of exactly $5,000 gain is 0.02.
D) The probability of the total return being a loss is 0.10.
E) The expected value of the total return is $41,500 gain.

4. Which TWO of the following are characteristics of Management Accounts? (Choose two.)

A) Statutory requirement
B) Internally focused
C) Provide information needed by shareholders
D) Provide information to managers
E) Governed by rules and regulations

5. Which of the following is a relevant cost?

A) A committed cost
B) A sunk cost
C) An incremental cost
D) A historical cost

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