最新なCIMA BA2問題集（392題）、真実試験の問題を全部にカバー！

質問 1：
Two rival furniture manufacturers have recently merged together. Before the merge each party had three outlets and one factory each. Now they have two factories, six stores with another 3 planned in the next year.
Previously, one company had operated with function cost centres, looking at costs incurred by each department whilst the other had chosen to look at costs per activity.
Whilst the companies were small this worked and costs were easy to manage and issues could be dealt with quickly and efficiently. Since then costs have gone out of control as the old systems no longer work for this large, nationwide company.
What is a suitable type of cost centre to use now?
A. Activity
B. Service location
C. Equipment
正解：B

質問 2：
Relevant costs for decision making are.
A. Past costs incurred
B. Unavoidable costs
C. Future costs which will be affected by the decision
D. Variable costs only
正解：C

質問 3：
Refer to the exhibit.

Storm Limited manufactures a single product, the cost and selling price of which are given below:
The breakeven point is:
正解：
12500 units.

質問 4：
Which of the following are not examples of intangible and nonfinancial factors in decision making? (Select ALL that apply.)
A. Employee morale
B. Profitability ratios
C. Government regulations
D. Return on investment
E. Competitor reaction
F. Market share
正解：B,D,F

質問 5：
LC produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There was no opening work in progress.
What was the value of the abnormal loss/gain during the month (to the nearest £)?
正解：
£2069

質問 6：
A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period
2, 550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)
A. An adverse material price variance should be recorded in the statement of profit or loss for period 2.
B. The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
C. An adverse material price variance should be recorded in the statement of profit or loss for period 1.
D. The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
E. The raw material inventory at the end of period 2 should be valued at $20 per litre.
正解：A,D

質問 7：
Refer to the exhibit.

SL manufactures a single product, the cost and selling price of which are given below:
Fixed overheads per unit are based on a budgeted production volume of 25,000 units.
Budgeted sales are assumed to be 25,000 units.
If all costs increase by 5% but selling price remains the same, by how much must sales change from the budgeted volume to achieve the same budgeted profit?
正解：
16%

質問 8：
Refer to the exhibit.

The following standard cost information relates to the production department of Brace Engineering Ltd.
The actual data for the month of March was as follows:

What is the direct labour rate variance (to the nearest whole number)?
A. £2,656 favourable
B. £2,500 favourable
C. £2,500 adverse
D. £2,656 adverse
正解：C