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CIMA CIMAPRO15-P01-X1-ENG 試験シラバストピック:
| セクション | 比重 | 目標 |
|---|---|---|
| トピック 1: 意思決定と管理のための原価計算 | 30% | - 意思決定への原価計算の適用 - 原価計算の根拠 - 原価計算手法と分析技術 |
| トピック 2: 短期的な商業的意思決定 | 30% | - 制限要因とCVP分析 - 関連原価計算と貢献利益分析 |
| トピック 3: 短期におけるリスクと不確実性 | 15% | - 不確実性に対処するための手法 - リスク管理ツールと概念 |
| トピック 4: 予算編成と予算管理 | 25% | - 予算の目的と作成 - 予算管理プロセス |
CIMA P1 - Management Accounting Question Tutorial 認定 CIMAPRO15-P01-X1-ENG 試験問題：
A company is considering whether to develop an overseas market for its products. The cost of developing the new market is estimated to be $250,000. There is a 70% probability that the development of the new market will succeed and a 30% probability that the development of the new market will fail and no further expenditure will be incurred.
If the market development is successful, the profit from the new market will depend on prevailing exchange rates. There is a 50% chance that exchange rates will be in line with expectations and a profit of $500,000 will be made. There is a 20% chance that exchange rates will be favorable and a profit of $630,000 will be made and a 30% chance that exchange rates will be adverse and a profit of $100,000 will be made.
The profit figures stated are before taking account of the development costs of $250,000.
Use a decision tree to decide whether the company should develop an overseas market for its products.
Select one correct answer.
- A. The overseas market should be developed.
- B. There may be a loss of $110 000.
- C. There is 70% chance that the project will fail.
- D. The overseas market should not be developed.
- E. There is 65% chance that the project will fail.
- F. There is a chance to make $506 000 profit.
正解：A 🗳️
解説: (ShikenPASS メンバーにのみ表示されます)
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. The solution from the graph is to produce 330 units of J and 290 units of L. (A simplex solution shows the true optimum to be 332.333 units of J and 293.333 units of L.)
- B. The solution from the graph is to produce 317 units of J and 270 units of L. (A simplex solution shows the true optimum to be 316.666 units of J and 269.666 units of L.)
- C. The solution from the graph is to produce 312 units of J and 295 units of L. (A simplex solution shows the true optimum to be 312.333 units of J and 294.999 units of L.)
- D. The solution from the graph is to produce 330 units of J and 280 units of L. (A simplex solution shows the true optimum to be 332.333 units of J and 283.333 units of L.)
- E. The solution from the graph is to produce 310 units of J and 280 units of L. (A simplex solution shows the true optimum to be 308.333 units of J and 283.333 units of L.)
- F. The solution from the graph is to produce 315 units of J and 290 units of L. (A simplex solution shows the true optimum to be 316.333 units of J and 293.333 units of L.)
正解：E 🗳️
解説: (ShikenPASS メンバーにのみ表示されます)
GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:
Calculate the following variances for October, taking account of the more detailed information regarding the labour mix:
(i) The total labour efficiency variance
(ii) The total labour mix variance
(iii) The total labour yield variance
Select the correct statements.
- A. Labour efficiency variance: $ 78 000 F
- B. Labour efficiency variance: $ 98 000 A
- C. Labour efficiency variance: $ 78 000 A
- D. Labour efficiency variance: $ 88 000 F
- E. Labour mix variance: $ 66 000 F
- F. Labour mix variance: $ 63 000 A
- G. Labour mix variance: $ 75 000 F
- H. Labour yield variance: $ 144 000 A
正解：C、E、H 🗳️
解説: (ShikenPASS メンバーにのみ表示されます)
XY can choose from four mutually exclusive projects. The projects will each last for one year and their net cash inflows will be determined by market conditions. The forecast net cash inflows for each of the possible outcomes are shown below.
If the company applies the maximin criterion the project chosen would be:
- A. Project D
- B. Project B
- C. Project C
- D. Project A
正解：D 🗳️
解説: (ShikenPASS メンバーにのみ表示されます)
PL currently earns an annual contribution of $2,880,000 from the sale of 90,000 units of product B. Fixed costs are $800,000 per annum.
The management of PL is considering reducing the selling price per unit to $48. The estimated levels of demand at the revised selling price and the probabilities of them occurring are as follows:
Calculate the probability that the profit will increase from its current level if the selling price is reduced to $48.
- A. The probability therefore that the contribution will exceed $2,880,000 is 50%.
- B. The probability therefore that the contribution will exceed $2,880,000 is 90%.
- C. The probability therefore that the contribution will exceed $2,880,000 is 40%.
- D. The probability therefore that the contribution will exceed $2,880,000 is 70%.
正解：B 🗳️
解説: (ShikenPASS メンバーにのみ表示されます)
Hasegawa
