최신 CIMA Business Accounting BA2 무료샘플문제:
1. Which THREE of the following costs would normally be classified as semi-variable?
A) Wages of a waitress paid a fixed rate per hour
B) Royalties paid per unit produced
C) Advertising costs
D) Cost of renting a photocopier which is a fixed rental fee plus a charge per copy made
E) Salary of a sales executive paid a basic salary and a bonus based on sales level
F) Telephone costs
2. A company currently allows a discount of 10% to customers who pay at the time of purchase.
If 20% of customers pay immediately, the extra sales needed in July to increase the cash receipts in that month by £9,000 are:
3. 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 A
C) Project B
D) Project C
4. Which of the following statements are true of Risk? Select ALL that apply.
A) The future outcome is completely unknown.
B) Various outcomes are expected but their probabilities are unknown.
C) Risks are never worth taking.
D) The outcomes are quantifiable.
E) Risks are always worth taking.
F) There is no previous experience to base predictions on.
5. A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written-down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)
A) A relevant cost of $30,000 for the machine.
B) A relevant cost of $40,000 for the redundancy payment.
C) A relevant revenue of $12,000 for the machine.
D) A relevant cost of $5,000 for the viability report.
E) A relevant cost of $10,000 for the machine.
F) A relevant cost of $25,000 each year for administration.
질문과 대답:
| 질문 # 1 정답: D,E,F | 질문 # 2 정답: 회원만 볼 수 있음 | 질문 # 3 정답: B | 질문 # 4 정답: B,D | 질문 # 5 정답: D,E,F |
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