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CIMA CIMAPRO15-P01-X1-ENG 試験シラバストピック:

CIMA P1 - Management Accounting Question Tutorial 認定 CIMAPRO15-P01-X1-ENG 試験問題：

1. A company sells and services photocopying machines. Its sales department sells the machines and consumables, including ink and paper, and its service department provides an after sales service to its customers. The after sales service includes planned maintenance of the machine and repairs in the event of a machine breakdown. Service department customers are charged an amount per copy that differs depending on the size of the machine.
The company's existing costing system uses a single overhead rate, based on total sales revenue from copy charges, to charge the cost of the Service Department's support activities to each size of machine. The Service Manager has suggested that the copy charge should more accurately reflect the costs involved. The company's accountant has decided to implement an activity-based costing system and has obtained the following information about the support activities of the service department:

Calculate the annual profit per machine for each of the three sizes of machine using activity-based costing.

A) Profit Per Machine using ABC: Small $376, Medium $2341, Large $986
B) Profit Per Machine using ABC: Small $186, Medium $1441, Large $2046
C) Profit Per Machine using ABC: Small $176, Medium $1341, Large $946
D) Profit Per Machine using ABC: Small $166, Medium $1241, Large $746
E) Profit Per Machine using ABC: Small $1076, Medium $1041, Large $1946
F) Profit Per Machine using ABC: Small $196, Medium $1191, Large $1046

2. A company uses a standard costing system.
The company's sales budget for the latest period includes 1,500 units of a product with a selling price of $400 per unit.
The product has a budgeted contribution to sales ratio of 30%.
Actual sales for the period were 1,630 units at a selling price of $390 per unit.
The actual contribution to sales ratio was 28%.
The sales volume contribution variance for the product for the latest period is:

A) $17, 800 F
B) $55, 600 F
C) $15, 600 F
D) $32, 900 F

3. THS produces two products from different combinations of the same resources. Details of the products are shown below:

Identify, using graphical linear programming, the optimal production plan for products E and R to maximize THS's profit in the month.

A) The solution (from the graph0 is to produce 495 units of E and 670 units of R.
B) The solution (from the graph0 is to produce 375 units of E and 870 units of R.
C) The solution (from the graph0 is to produce 475 units of E and 770 units of R.
D) The solution (from the graph0 is to produce 375 units of E and 750 units of R.
E) The solution (from the graph0 is to produce 675 units of E and 470 units of R.
F) The solution (from the graph0 is to produce 495 units of E and 470 units of R.

4. RS is a travel company providing daily tours of a major European capital city. The market is highly competitive and RS has commissioned some market research to help with the pricing decision for a new tour. The research identified the probability of three possible market conditions and the number of tickets that would be sold each day at three different price levels.

Demonstrate, using a decision tree and based on expected value, which ticket price RS should choose.

A) RS should charge a ticket price of $80.
B) RS should charge a ticket price of $70.
C) RS should charge a ticket price of $90.
D) RS should charge a ticket price of $100.
E) RS should charge a ticket price of $75

5. 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

質問と回答：