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質問 1：
A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.
Based on the above information, which of the following statements is correct?
A. The annuity factor for project A would be lower than the annuity factor for the project B.
B. The annuity factor for project A would double the annuity factor for project B.
C. A perpetuity could be used to calculate the net present value of the projects.
D. An annuity could be used to calculate the net present value of the projects.
正解：D
質問 2：
A management accountant has forecast the following cash inflows from four potential projects.
All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.
Which project should be selected?
A. Project A
B. Project B
C. Project C
D. Project D
正解：A
質問 3：
FILL BLANK
The following data are available for a delivery company. The table shows the number of tonnes delivered (x) and the associated distribution cist (y) in recent periods.
Further analysis of this data has determined the following:
∑xy = 36,427 ∑x2 = 1,144
Using least squares regression analysis, calculate the variable cost per tonne delivered. Give your answer to the nearest cent.
正解：
-128.10
質問 4：
A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)
A. A relevant cost of $30,000 for the machine.
B. A relevant cost of $10,000 for the machine.
C. A relevant cost of $25,000 each year for administration.
D. A relevant cost of $5,000 for the viability report.
E. A relevant cost of $40,000 for the redundancy payment.
F. A relevant revenue of $12,000 for the machine.
正解：B,C,D
質問 5：
Data for the latest period for a company which makes and sells a single product are as follows:
There were no budgeted or actual changes in inventories during the period.
The sales volume contribution variance for the period was:
A. $5,666 adverse.
B. $6,220 adverse.
C. $16,000 adverse.
D. $9,267 adverse.
正解：A
質問 6：
A company produces a single product for which the following cost data are available.
Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?
A. $8
B. $7
C. $6
D. $9
正解：B
A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.
Based on the above information, which of the following statements is correct?
A. The annuity factor for project A would be lower than the annuity factor for the project B.
B. The annuity factor for project A would double the annuity factor for project B.
C. A perpetuity could be used to calculate the net present value of the projects.
D. An annuity could be used to calculate the net present value of the projects.
正解：D
質問 2：
A management accountant has forecast the following cash inflows from four potential projects.
All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.
Which project should be selected?
A. Project A
B. Project B
C. Project C
D. Project D
正解：A
質問 3：
FILL BLANK
The following data are available for a delivery company. The table shows the number of tonnes delivered (x) and the associated distribution cist (y) in recent periods.
Further analysis of this data has determined the following:
∑xy = 36,427 ∑x2 = 1,144
Using least squares regression analysis, calculate the variable cost per tonne delivered. Give your answer to the nearest cent.
正解：
-128.10
質問 4：
A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)
A. A relevant cost of $30,000 for the machine.
B. A relevant cost of $10,000 for the machine.
C. A relevant cost of $25,000 each year for administration.
D. A relevant cost of $5,000 for the viability report.
E. A relevant cost of $40,000 for the redundancy payment.
F. A relevant revenue of $12,000 for the machine.
正解：B,C,D
質問 5：
Data for the latest period for a company which makes and sells a single product are as follows:
There were no budgeted or actual changes in inventories during the period.
The sales volume contribution variance for the period was:
A. $5,666 adverse.
B. $6,220 adverse.
C. $16,000 adverse.
D. $9,267 adverse.
正解：A
質問 6：
A company produces a single product for which the following cost data are available.
Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?
A. $8
B. $7
C. $6
D. $9
正解：B
竹内** -
私はフィリピン出身です。試験に合格するにはCIMAPRO17-BA2-X1-ENG試験ガイドで十分です。