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CIMA CIMAPRO15-P01-X1-ENG 問題集

試験コード：CIMAPRO15-P01-X1-ENG

試験名称：P1 - Management Accounting Question Tutorial

最近更新時間：2025-05-30

問題と解答：全67問

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質問 1：
CH is a building supplies company that sells products to trade and private customers.
Budget data for each of the six months to March are given below:

80% of the value of credit sales is received in the month after sale, 10% two months after sale and 8% three months after sale. The balance is written off as a bad debt.
75% of the value of credit purchases is paid in the month after purchase and the remaining 25% is paid two months after purchase.
All other operating costs are paid in the month they are incurred.
CH has placed an order for four new forklift trucks that will cost $25,000 each. The scheduled payment date is in February.
The cash balance at 1 January is estimated to be $15,000.
Prepare a cash budget for each of the THREE months of January, February and March.
Select All the correct answers.
A. The total payments in February will be $405 000
B. Total payments in March will be $323 000
C. The total receipts in January will be $320 000
D. The total receipts in January will be $245 000
正解：B,C
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Explain why sensitivity analysis is useful when dealing with uncertainty in project appraisal.
Select all the true statements.
A. Sensitivity analysis enables a company to determine the effect of changes to variables on the planned outcome
B. In project appraisal, in analysis can be made of all the key variables to ascertain by how much each variable would need to change before the net present value (NPV) reaches 100% i.e. the maximum point.
C. Sensitivity analysis enables a company to determine the effect of changes to fixed costs on the planned outcome
D. In project appraisal, an analysis can be made if all the key variables to ascertain by how much variable would need to change before the net present value (NPV) reaches zero i.e. the indifference point.
正解：A,D
解説: (Topexam メンバーにのみ表示されます)

質問 3：
A company is considering whether to develop an overseas market for its products. The cost of developing the new market is estimated to be $250,000. There is a 70% probability that the development of the new market will succeed and a 30% probability that the development of the new market will fail and no further expenditure will be incurred.
If the market development is successful, the profit from the new market will depend on prevailing exchange rates. There is a 50% chance that exchange rates will be in line with expectations and a profit of $500,000 will be made. There is a 20% chance that exchange rates will be favorable and a profit of $630,000 will be made and a 30% chance that exchange rates will be adverse and a profit of $100,000 will be made.
The profit figures stated are before taking account of the development costs of $250,000.
Use a decision tree to decide whether the company should develop an overseas market for its products.
Select one correct answer.
A. There is 70% chance that the project will fail.
B. There is a chance to make $506 000 profit.
C. There may be a loss of $110 000.
D. The overseas market should be developed.
E. The overseas market should not be developed.
F. There is 65% chance that the project will fail.
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 4：
QR uses an activity based budgeting (ABB) system to budget product costs. It manufactures two products, product Q and product R. The budget details for these two products for the forthcoming period are as follows:

The total budgeted cost of setting up the machines is $74,400.
What was the budgeted machine set up cost per unit of product Q?
A. $0.37 per unit
B. $0.48 per unit
C. $0.56 per unit
D. $0.39 per unit
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
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 the current basis for charging the costs of support activities to machines.
A. The profit per machine for the medium machine was: $1250
B. The profit per machine for the medium machine was: $1350
C. The profit per machine for the medium machine was: $1276
D. The profit per machine for the medium machine was: $1376
正解：C
解説: (Topexam メンバーにのみ表示されます)

質問 6：
A company uses an activity based costing system. The company manufactures three products, details of which are given below:

A. $0.23
B. $0.27
C. $0.31
D. $0.35
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 7：
RT produces two products from different quantities of the same resources using a just-in-time (JIT) production system. The selling price and resource requirements of each of the products are shown below:

Market research shows that the maximum demand for products R and T during June 2010 is 500 units and
800 units respectively. This does not include an order that RT has agreed with a commercial customer for the supply of 250 units of R and 350 units of T at selling prices of $100 and $135 per unit respectively. Although the customer will accept part of the order, failure by RT to deliver the order in full by the end of June will cause RT to incur a $10,000 financial penalty. At a recent meeting of the purchasing and production managers to discuss the production plans of RT for June, the following resource restrictions for June were identified:
Direct labour hours 7,500 hours
Material A 8,500 kgs
Material B 3,000 litres
Machine hours 7,500 hours
(Refer to previous 2 questions.)
You have now presented your optimum production plan to the purchasing and production managers of RT.
During your presentation it became clear that the predicted resource restrictions were rather optimistic. In fact, the managers agreed that the availability of all of the resources could be as much as 10% lower than their original predictions.
Assuming that RT completes the order with the commercial customer, and using linear programming, show the optimum production plan for RT for June 2010 on the basis that the availability of all resources is 10% lower than originally predicted.
A. The optimal plan is to produce 510 units of Product R and 720 units of product T in addition to the contract.
B. The optimal plan is to produce 500 units of Product R and 550 units of product T in addition to the contract.
C. The optimal plan is to produce 520 units of Product R and 620 units of product T in addition to the contract.
D. The optimal plan is to produce 560 units of Product R and 670 units of product T in addition to the contract.
E. The optimal plan is to produce 550 units of Product R and 650 units of product T in addition to the contract.
F. The optimal plan is to produce 450 units of Product R and 690 units of product T in addition to the contract.
正解：B
解説: (Topexam メンバーにのみ表示されます)

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

1. 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 the current basis for charging the costs of support activities to procedures.
What was the profit for the knee procedure?

A) $1210
B) $1390
C) $1510
D) $1485

2. A major company sells a range of electrical, clothing and homeware products through a chain of department stores. The main administration functions are provided from the company's head office. Each department store has its own warehouse which receives goods that are delivered from a central distribution center.
The company currently measures profitability by product group for each store using an absorption costing system. All overhead costs are charged to product groups based on sales revenue. Overhead costs account for approximately one-third of total costs and the directors are concerned about the arbitrary nature of the current method used to charge these costs to product groups.
A consultant has been appointed to analyses the activities that are undertaken in the department stores and to establish an activity based costing system.
The consultant has identified the following data for the latest period for each of the product groups for the X Town store:

Calculate the total profit for each of the product groups:
.... using the current absorption costing system;

A) The profit or loss in $ was.... Clothing 122; Electrical 56; Homeware (178)
B) The profit or loss in $ was.... Clothing 85; Electrical 36; Homeware (28)
C) The profit or loss in $ was.... Clothing (175); Electrical 86; Homeware 22
D) The profit or loss in $ was.... Clothing 192; Electrical (56); Homeware 148

3. GH manufactures a product using skilled labour and high quality materials. The company operates a standard costing system and a just-in-time (JIT) purchasing and production system. The standard selling price and variable costs for one unit of the product are as follows:

Prepare a statement that reconciles the budgeted contribution with the actual contribution for October. Your statement should show the variances in as much detail as possible.
What was the actual contribution for October?

A) $ 1,198,000
B) $ 1,324,000
C) $ 1,414,000
D) $ 1,594,000
E) $ 1,494,000

4. Assume that you have made profit calculations based on standard profit calculation methods and activity based costing methods.
In which ways will this information be beneficial to the management team?
Select all the true statements.

A) Through the tracing of costs to product in this way ABC establishes less accurate costs for the product or service.
B) Under an activity based costing system the various support activities that are involved in the process of making products or providing services are identified.
C) Operational analysis will provide information to management on how costs can be incurred and managed.
D) The cost drivers that cause a change to the cost of activities are also identified and used as the basis to attach activity costs to a particular product or service.
E) The identification of cost drivers provides information to management to enable them to take actions to improve the overall profitability of the company.

5. CH is a building supplies company that sells products to trade and private customers.
Budget data for each of the six months to March are given below:

80% of the value of credit sales is received in the month after sale, 10% two months after sale and 8% three months after sale. The balance is written off as a bad debt.
75% of the value of credit purchases is paid in the month after purchase and the remaining 25% is paid two months after purchase.
All other operating costs are paid in the month they are incurred.
CH has placed an order for four new forklift trucks that will cost $25,000 each. The scheduled payment date is in February.
The cash balance at 1 January is estimated to be $15,000.
Prepare a cash budget for each of the THREE months of January, February and March.
Select All the correct answers.

A) The total payments in February will be $405 000
B) Total payments in March will be $323 000
C) The total receipts in January will be $320 000
D) The total receipts in January will be $245 000

質問と回答：

質問 # 1
正解： A

質問 # 2
正解： D

質問 # 3
正解： C

質問 # 4
正解： B、D、E

質問 # 5
正解： B、C

CIMAPRO15-P01-X1-ENG 関連試験: E1 - Managing Finance in a Digital World; F1 - Financial Reporting; CIMAPRA19-E02-1 - CIMA E2 Managing Performance Exam; CIMAPRA19-P03-1 - CIMA Risk Management Exam; BA4 - Fundamentals of Ethics - Corporate Governance and Business Law

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