CIMA CIMAPRO17-BA2-X1-ENG 問題集

質問 1：
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. $6,220 adverse.
B. $16,000 adverse.
C. $9,267 adverse.
D. $5,666 adverse.
正解：D

質問 2：
Which of the following would NOT require taking into account the time value of money?
A. Calculating the present value of a five-year annuity.
B. Deciding to make a long-term investment in a project on the basis of its payback period.
C. Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).
D. Selecting an investment project on the basis that it has a positive net present value (NPV).
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 3：
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
正解：A

質問 4：
The following data are available for a company that produces and sells a single product.
The company's opening finished goods inventory was 2,500 units.
The fixed overhead absorption rate is $8.00 per unit.
The profit calculated using marginal costing is $16,000.
The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company's closing finished goods inventory is:
A. 3,900 units
B. 3,300 units
C. 1,700 units
D. 8,900 units
正解：B

質問 5：
A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period 2,
550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)
A. An adverse material price variance should be recorded in the statement of profit or loss for period 2.
B. The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
C. An adverse material price variance should be recorded in the statement of profit or loss for period 1.
D. The raw material inventory at the end of period 2 should be valued at $20 per litre.
E. The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
正解：A,B

質問 6：
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.
正解：B