CIMA CIMAPRO19-P01-1 問題集

質問 1：
Product G has the following sales information:

If moving averages of annual sales over 3-year periods are calculated, what is the moving average at Year 3?
A. 168
B. 182
C. 170
D. 185
正解：B

質問 2：
A time series (TS) is made up of two main components i.e. trend (T) and the seasonal variation (SV).
Which TWO of the following could be used to find the seasonal component of a trend?
A. SV = T / TS
B. SV = TS / T
C. SV = TS - T
D. SV = TS + T
E. SV = T - TS
正解：B,C

質問 3：
Traditional absorption costing is more suitable than activity-based costing when:
A. the company has a diverse product range.
B. overheads are small in comparison to direct costs.
C. production is specific to customer needs.
D. overheads are not driven by production volume.
正解：B

質問 4：
A company is launching a new product.
The company accountant has constructed a payoff table to show the estimated profit at different levels of production and demand.

How many units should the company produce if the minimax regret criterion is applied?
A. 150,000
B. 200,000
C. 180,000
D. 100,000
正解：C

質問 5：
Demand for two products, A and B is 1,000 units and 2,000 units respectively. Each unit of Product A requires 8 kg of material and each unit of Product B requires 5 kg of material. The maximum availability of material is 17,200 kg. Contribution per unit of A is $10 and per unit of B is $9.
Place the production volumes of Product A and Product B, that will maximize contribution, in the table.

正解：


質問 6：
A company is forecasting its revenue for May and has established that sales will be either high, medium or low. The expected value of sales revenue for May has been calculated as $160,000. The following table includes data which relate to the potential sales in May.
Revenue Probability Expected Value
High $250,000 0.2 C
Medium A 0.5 D
Low $100,000 B $30,000
Place the figures given in to the spaces marked with the letters A, B, C and D, to complete the above table.

正解：


質問 7：

Calculate the sensitivity of the investment decision to a change in the annual fixed costs.
By how much should the present value of the fixed cost increase, before this project is not viable?
A. $6390
B. $7698
C. $9050
D. $8675
正解：D

質問 8：
MBB is considering the costs to be incurred in respect of a special order.
The order would require 625 kg of Material K.
This is a material that is readily available and regularly used by the organization in its other products.
There are 265 kg of Material K in inventory which cost $1,590 when it was purchased.
The current market price is $6.48 per kg.
Material K is normally used to make Product X. Each unit of Material X requires 3 kg of Material K, and if Material K is costed at $6 per kg, each unit of Product X yields a contribution of $30.
The relevant cost of Material K to be included in the costing of the special order is:
A. $4,050
B. $3,990
C. $3,923
D. $6,250
正解：A

質問 9：
A small manufacturing company makes a single product. Direct labour costs and factory rent account for
80% and 15% of total cost respectively. Activity levels have not varied by more than 5% for a number of years and there is no evidence of operational inefficiency.
Which of the following is the most appropriate approach to budgeting for this company?
A. Activity based budgeting (ABB)
B. Zero based budgeting (ZBB)
C. Incremental budgeting
D. Rolling budgeting
正解：C