P2の無料問題集（205題）、P2認定試験参考書

CIMA P2 問題集

試験コード：P2

試験名称：Advanced Management Accounting

最近更新時間：2025-01-16

問題と解答：全205問

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質問 1：
An investment appraisal has identified that a project has a positive net present value when discounted at the company's cost of capital. If the cost of capital is now increased, indicate whether each of the following appraisal measures will increase, decrease or stay the same.

正解：

質問 2：
Which of the following criticisms relate to traditional budgeting methods and which relate to the
'beyond budgeting' approach?

正解：

質問 3：
An organization wants to increase the use value that customers place on one of its products - a laptop computer.
Which of the following actions, taken to increase the value to the customer, would increase the product's use value?
Select ALL that apply.
A. Launching a marketing campaign designed to build the company's brand.
B. Fitting advanced components to improve the computer's performance.
C. Changing the color of the computer's case.
D. Installing a touch screen to improve the computer's functionality.
E. Adopting a premium pricing strategy for the computer.
正解：B,D

質問 4：
A company is investing in a huge diversification project. The plan is to develop and sell a whole new product line that they have never sold before. They've already started a massive marketing campaign for this new product line and they are getting good feedback in their market research.
They've had to use debt funding in order to finance the project, but they hope that the returns will be worth the investment and restructuring. If they are successful they will be a step ahead of all their competitors and offer something none of them can.
What is the risk appetite of this company?
A. Impossible to say
B. Risk neutral
C. Risk seeking
D. Risk averse
正解：C

質問 5：
Which of the following activities are included within activity based management (ABM)?
1. Cost reduction
2. Product design decisions
3. Variance analysis
4. Operational control
5. Performance evaluation
A. All of them.
B. 1, 3, 4 and 5 only
C. 3, 4 and 5 only.
D. 1, 2 , 4 and 5 only.
正解：D

質問 6：
GHY has two subsidiaries. GHY-Motor manufactures car engines and GHY-Build designs and assembles cars. In the car industry it is common for manufacturers to buy parts, including engines, from other manufacturers.
GHY has granted GHY-Motor and GHY-Build full autonomy. GHY-Build is considering using an engine from another company for a new model that it is designing. GYY-Motor has a suitable engine, but it charges more than GHY-Build's preferred supplier.
Which of the following statements is correct? Select ALL that apply.
A. GHY should consider permitting GHY-Motor to charge part of the selling price on engines sold to GHY- Build to head office.
B. Parent companies should never grant subsidiaries full autonomy on matters such as intra-group sales.
C. There could be significant non-financial issues associated with GHY-Build's decision to buy another engine.
D. Forcing GHY-Motor to grant a discount to GHY-Build could lead to dysfunctional behavior.
E. The threat of dysfunctional behavior is largely theoretical and managers can be trusted to maximise shareholder wealth.
正解：A,C,D

質問 7：
Company S has two divisions, X and Y. Division X transfers 50,000 component units to Division Y each quarter. The market price of the component is $20. Division X's variable cost is $10 per unit and its fixed cost is $150,000 each quarter.
What price would be credited to Division X for each component that it transfers to Division Y under:
two-part tariff pricing (where the two divisions have agreed that the fixed fee will be $100,000); and dual pricing (based on market price and marginal cost).
A. Two-part tariff pricing = $10
Dual pricing = $20
B. Two-part tariff pricing = $12
Dual pricing = $18
C. Two-part tariff pricing = $10
Dual pricing = $22
D. Two-part tariff pricing = $13
Dual pricing = $22
正解：A

質問 8：
Which of the following is the ideal basis to use for a transfer price when there is a perfect external market?
A. Full cost plus
B. Actual variable cost
C. Standard variable cost
D. Market price
正解：D

CIMA P2 認定試験の出題範囲：

トピック	出題範囲
トピック 1	Discuss various approaches to the performance and control of organisations Managing the Costs of Creating Value
トピック 2	Analyse the performance of responsibility centres and prepare reports Capital Investment Decision Making
トピック 3	Revise and practice questions under exam conditions Apply the data required for decision-making
トピック 4	Apply value management techniques to manage costs and improve value creation Apply investment appraisal techniques to evaluate different projects

参照：https://planner.cimaglobal.com/proqual/2019/management/P2

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