최신 CIMA Certification CIMAPRO17-BA2-X1-ENG 무료샘플문제:

1. Assume that a unit of output is the cost object. Which of the following statements is valid?

A) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
B) Rent paid for a factory in which several different products are produced is an example of an indirect expense.
C) Royalties paid on per unit basis are an example of an indirect expense.
D) Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.

2. Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:

A) $2,202 adverse.
B) $462 adverse.
C) $462 favourable.
D) $2,202 favourable.

3. 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.

4. In order for the information in a management accounting report to be authoritative its contents must be:

A) complete and reported in a timely manner.
B) complete and relevant.
C) trusted and from reliable sources.
D) both financial and non-financial.

5. Which of the following is a valid definition of a cash budget?

A) A detailed budget of estimated cash inflows only, incorporating receipts from cash sales as well as from credit customers.
B) A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.
C) A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.
D) A detailed budget of estimated cash inflows and outflows incorporating revenue items only.

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