CIMA CIMAPRO19-P01-1 問題集

質問 1：
A company produces a product that requires two materials, Material A and Material B. Details of the material quantities and costs for August are given in the table below.

Budgeted and actual output of the product for August was 12,000 units.
The material mix variance for August is:
A. $ 1, 540 Favourable
B. $ 1, 288 Favourable
C. $ 1, 540 Adverse
D. $ 1, 540 Adverse
正解：A

質問 2：
Which of the following statements about total quality management are incorrect? Select ALL that apply.
A. The culture of an organisation should be to get things right the first time.
B. The costs of conformance are more important than the costs of non-conformance.
C. All costs relating to quality should be examined, particularly those relating to failure costs.
D. Everyone within an organisation should be involved in improving quality.
E. The organisation should rely on inspection to achieve quality standards.
F. There is an acceptable quality level that an organisation must try to achieve.
正解：B,E,F

質問 3：
A company's product has the following standard selling price, variable costs and contribution:

Budgeted sales and production was 20,000 units and actual was 19,500 units.
Due to a market downturn the production and sales budget should have been 10% lower.
What is the operational sales volume contribution variance?
A. $10,000A
B. $97,500F
C. $30,000F
D. $32,500A
正解：C

質問 4：
A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.


Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.
A. The variable cost per tray = $0.45; The fixed cost = $ 320 000
B. The variable cost per tray = $0.65; The fixed cost = $ 550 000
C. The variable cost per tray = $0.75; The fixed cost = $ 490 000
D. The variable cost per tray = $0.85; The fixed cost = $ 530 000
正解：B

質問 5：
The fixed production overhead volume variance is:
A. $3,500 A
B. $10,500 F
C. $7,000 A
D. $10,500 A
正解：D

質問 6：
A manufacturing company uses activity-based costing to charge overheads to its three products. One of the main activities is quality inspection. The cost driver is the number of inspections and the budgeted cost is $211,200.
Additional budgeted data.

What is the budgeted quality inspection cost for a unit of product F?
A. $4.80
B. $9.60
C. $3.30
D. $6.60
正解：D

質問 7：
Company M is preparing its budgeted profit statement for the next year.
The initial budget for Product A is as follows with some changes proposed by the sales director to increase the quality of the product.
What would the budgeted profit of Product A be if the proposed changes are made?

Give your answer as a whole number.
正解：
$129500

質問 8：
Place the type of budget or cost against its definition.

正解：


質問 9：
A company's budgeted data for the period are shown in the table below.

There is a stepped increase in fixed overheads of $10,000 when production exceeds 52,000 units.
Actual production for the period was 60,000 units.
What is the flexed budgeted cost for the period?
Give your answer as a whole number (in '000s).
正解：
$3070000