最新のCIMAPRO17-BA2-X1-ENG問題集で試験を準備する

CIMA CIMAPRO17-BA2-X1-ENG 試験概要:

CIMA CIMAPRO17-BA2-X1-ENG 試験シラバストピック:

CIMA BA2 – Fundamentals of Management Accounting Question Tutorial 認定 CIMAPRO17-BA2-X1-ENG 試験問題：

1. FILL BLANK
The records of a manufacturing company show the following relationship between total cost and output.

The budgeted output for Period 3 is 27,000 units. Assume that previous cost behaviour patterns will continue.
What is the total budgeted cost for Period 3?
Give your answer in the nearest whole number.

2. A company uses standard absorption costing. Budgeted and actual data for the latest period are as follows.

What was the production overhead absorption rate per unit?

A) $35
B) $27
C) $21
D) $29

3. A company's policy is to hold closing inventory each month equal to 10% of the next month's budgeted sales volume. The budgeted sales volumes of product Q for months 1 and 2 are 1,660 units and 2,300 units respectively.
The production budget for product Q for month 1 is:

A) 1,494 units
B) 1,596 units
C) 1,890 units
D) 1,724 units

4. A company that uses standard costing wishes to reconcile the difference between the profit for a period calculated using absorption costing with that calculated using marginal costing.
Which TWO of the following will NOT help with this reconciliation? (Choose two.)

A) The actual fixed production overheads.
B) The closing inventory.
C) The fixed production overhead absorption rate.
D) The under or over absorbed fixed production overheads.
E) The opening inventory.

5. A management accountant has forecast the following cash inflows from four potential projects.

All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.
Which project should be selected?

A) Project D
B) Project C
C) Project A
D) Project B

質問と回答：