P1の無料問題集（258題）、P1認定試験参考書

CIMA P1 問題集

試験コード：P1

試験名称：Management Accounting

最近更新時間：2024-11-18

問題と解答：全258問

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質問 1：
A company is considering two mutually exclusive projects.
The returns on each project, at both high and low demand, have been multipled by the estimated probabilities to calculate the expected values shown in the table below:

Market research would be able to determine with certainty what the level of demand will be.
What is the maximum amount that the company should pay for this certainty?
A. $2,300
B. $700
C. $360
D. $600
正解：D

質問 2：
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 activity-based costing.
A. Profit Per Machine using ABC: Small $1076, Medium $1041, Large $1946
B. Profit Per Machine using ABC: Small $196, Medium $1191, Large $1046
C. Profit Per Machine using ABC: Small $376, Medium $2341, Large $986
D. Profit Per Machine using ABC: Small $176, Medium $1341, Large $946
E. Profit Per Machine using ABC: Small $186, Medium $1441, Large $2046
F. Profit Per Machine using ABC: Small $166, Medium $1241, Large $746
正解：F

質問 3：
Company XPP sells a perishable product that has to be produced each day in anticipation of the following day's sales.
Any product remaining unsold at the end of the day following production is wasted.
The payoff table below shows the daily profit or loss depending on the amounts produced and sold.

A new ordering system is being discussed with customers.
The new system would require customers to order in advance to enable production each day of the following day's sales quantity, thus eliminating waste.
What is the expected increase in average daily profit if the new system is accepted by customers?
Give your answer as a whole number.
正解：
$120 per day

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：
Which of the following statements is true?
A. Standard costing is best suited to a stable environment.
B. Standard costing is focused on delivering quality products to customers.
C. Standard costing embraces the philosophy of continual improvement.
D. Standard costing is focused on achieving zero defects.
正解：A

質問 6：
TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:

The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and
$20 per kg respectively.
TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
Prepare a statement which reconciles the flexed budget material cost and the actual material cost. Your statement should include the material price planning variances, and the operational variances including material price, material mix and material yield.
What was the material price planning variance for ingredient A?
A. The Material price planning variance - Ingredient A was $73 000 F
B. The Material price planning variance - Ingredient A was $75 000 F
C. The Material price planning variance - Ingredient A was $71 000 F
D. The Material price planning variance - Ingredient A was $72 000 F
正解：D

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CIMA P1 認定試験の出題範囲：

トピック	出題範囲
トピック 1	Understand the impact of individuals’ risk attitudes on decision-making in the short term Understand the difference between direct costs and indirect costs
トピック 2	Establish manufacturing standards for material, labour, variable overhead and fixed overhead Understand the difference between financial accounting and cost accounting
トピック 3	Calculate subdivision of total usage efficiency variances into mix and yield variances Use material, labour, variable overhead, fixed overhead and sales variances
トピック 4	Determine the activity that causes the change in cost Understand the difference between variable costs and fixed costs
トピック 5	Understand how budgets can help energize and motive individuals and teams Recognise how management accountants help make tactical business decisions
トピック 6	Understand relevant cash flows and their use in pricing decisions Calculate the costs for products or services using activity-based costing
トピック 7	Understand relevant cash flows and non-financial factors and how it affects make or buy decisions Understand the strategic implications of short-term decision-making

参照：https://www.cimaglobal.com/Qualifications/Professional-Qualification/Operational-level/

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