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

1. Which of the following is NOT a characteristic of useful operational level information?

A) Governed by financial reporting standards.
B) Sufficiently accurate.
C) Available immediately.
D) Focused on the decision to be made.

2. Which of the following would NOT require taking into account the time value of money?

A) Calculating the present value of a five-year annuity.
B) Deciding to make a long-term investment in a project on the basis of its payback period.
C) Selecting an investment project on the basis that it has a positive net present value (NPV).
D) Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).

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

4. A confectionery manufacturer is considering adding a new product to the current range. Forecast data for the product are as follows.

Incremental fixed costs attributable to the new product are forecast to be $24,000 each period.
The forecast sales volume of 180 units is insufficient to achieve the target profit of $10,000 each period.
Which of the following statements is correct?

A) If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.
B) If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
C) The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.
D) If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.

5. 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: