CIMAPRO17-BA2-X1-ENGの無料問題集（60題）、CIMAPRO17-BA2-X1-ENG認定試験参考書

CIMA CIMAPRO17-BA2-X1-ENG 問題集

試験コード：CIMAPRO17-BA2-X1-ENG

試験名称：BA2 – Fundamentals of Management Accounting Question Tutorial

最近更新時間：2024-11-13

問題と解答：全60問

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質問 1：
FILL BLANK
The records of a manufacturing company show the following relationship between total cost and output.

The budgeted output for Period 3 is 27,000 units. Assume that previous cost behaviour patterns will continue.
What is the total budgeted cost for Period 3?
Give your answer in the nearest whole number.
正解：
431000

質問 2：
The following data relate to the latest period.

A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
Which TWO of the following will appear on this statement? (Choose two.)
A. An adverse labour efficiency variance.
B. An adverse material price variance.
C. An adverse sales price variance.
D. A favourable labour rate variance.
E. A favourable sales volume contribution variance.
正解：A,C

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：
Which of the following is NOT a valid purpose of budgeting?
A. To communicate targets to managers.
B. To authorise managers to incur expenditure.
C. To comply with financial reporting requirements.
D. To coordinate the different activities of an organisation.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)
A. Factory rent.
B. Royalties paid to the designers of the products.
C. Salary paid to the factory manager.
D. Commissions paid to the sales team.
E. Maintenance costs for the company's only production line.
正解：A,C

質問 6：
FILL BLANK
A company wishes to compare the variability of its monthly sales revenue in country A with that of country B.
The two countries use different currencies.
The monthly sales revenue for the last 48 months in country A (which is measured in $) has been analysed as follows.

What is the coefficient of variation of this data?
Give your answer as a percentage to one decimal place.
正解：
0.143
Explanation/Reference: https://www.statisticshowto.datasciencecentral.com/probability-and-statistics/how-to-find-a- coefficient-of-variation/

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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial 認定 CIMAPRO17-BA2-X1-ENG 試験問題:

1. An organisation's management report contains the following data:

Which division has the highest operating margin percentage?

A) Division C
B) Division B
C) Division D
D) Division A

2. The International Federation of Accountants (IFAC) stated that it was important that "accountants in business" should understand what the drivers of stakeholder value are. Which of the following statements is valid?

A) Stakeholders must be external to the organisation.
B) Only an organisation's shareholders can be considered to be its stakeholders.
C) Only an organisation's shareholders and employees can be considered to be its stakeholders.
D) Anyone with an interest in an organisation can be considered to be one of its stakeholders.

3. 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) $6
C) $9
D) $7

4. Which THREE of the following are parts of the master budget? (Choose three.)

A) Budgeted statement of financial position.
B) Cash flow budget.
C) Finished goods inventory budget.
D) Administration overhead budget.
E) Sales budget.
F) Budgeted statement of profit or loss.

5. 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 $5,000 for the viability report.
B) A relevant cost of $10,000 for the machine.
C) A relevant cost of $30,000 for the machine.
D) A relevant cost of $40,000 for the redundancy payment.
E) A relevant revenue of $12,000 for the machine.
F) A relevant cost of $25,000 each year for administration.

質問と回答：

質問 # 1
正解： A

質問 # 2
正解： B

質問 # 3
正解： D

質問 # 4
正解： A、B、F

質問 # 5
正解： A、B、F