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CIMA P1問題集



試験名称:Management Accounting



問題と解答:258 Q&As

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質問 1:
Some of the movements in a time series follow a pattern over time.
Which type of movement does NOT follow a pattern over time?
A. Cyclical variation
B. Trend
C. Seasonal variation
D. Random variation

質問 2:
A healthcare company specializes in hip, knee and shoulder replacement operations, known as surgical procedures. As well as providing these surgical procedures the company offers pre operation and post operation in-patient care, in a fully equipped hospital, for those patients who will be undergoing the surgical procedures.
Surgeons are paid a fixed fee for each surgical procedure they perform and an additional amount for any follow-up consultations. Post procedure follow-up consultations are only undertaken if there are any complications in relation to the surgical procedure. There is no additional fee charged to patients for any follow up consultations. All other staff are paid annual salaries.
The company's existing costing system uses a single overhead rate, based on revenue, to charge the costs of support activities to the procedures. Concern has been raised about the inaccuracy of procedure costs and the company's accountant has initiated a project to implement an activity-based costing (ABC) system. The project team has collected the following data on each of the procedures.

Calculate the profit per procedure for each of the three procedures using activity-based costing.
What was the profit for the knee procedure, using ABC costing?
A. $2466
B. $1808
C. $781
D. $2305

質問 3:
Which of the statements about allocation of joint costs to products are true and which are false?


質問 4:
You are a management accounting working for a car manufacturer. The company is publicly listed and has been around for many years.
The company produces 2 products. Car 1 and Car 2. Car 1 sells for £20,000 and Car 2 for £27,000.
Car 1 can be upgraded post production to the 1ZC model for £5,000 and Car 2 to the 2ZC model for
Post production upgrade the 1ZC sells for £25,500 and the 2ZCfor £30,000.
The company sources all of its supplies for the same supplier and has access to a large workforce. As a result there are no bottlenecks or limiting factors to production.
Based on the information above the company should...
A. Keep both Cars as base models
B. Upgrade both models
C. Upgrade Car 2 but not Car 1
D. Upgrade Car 1 but not Car 2

質問 5:
A company is considering two mutually exclusive projects.
The returns on each project, at both high and low demand, have been multipled by the estimated probabilities to calculate the expected values shown in the table below:

Market research would be able to determine with certainty what the level of demand will be.
What is the maximum amount that the company should pay for this certainty?
A. $700
B. $2,300
C. $600
D. $360

質問 6:
A company manufactures headphones.
70% of production costs are prime costs. Production overhead costs are driven by the number of headphones produced.
Which costing system would be most appropriate for product profitablilty analysis?
A. Relevant costing
B. Activity based costing
C. Marginal costing
D. Absorption costing


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