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最新的 CIMA Certification CIMAPRO15-P01-X1-ENG 免費考試真題:

1. A company produces trays of pre-prepared meals that are sold to restaurants and food retailers. Three varieties of meals are sold: economy, premium and deluxe.


Calculate, for the original budget, the budgeted fixed overhead costs, the budgeted variable overhead cost per tray and the budgeted total overheads costs.

A) The variable cost per tray = $0.45; The fixed cost = $ 320 000
B) The variable cost per tray = $0.65; The fixed cost = $ 550 000
C) The variable cost per tray = $0.75; The fixed cost = $ 490 000
D) The variable cost per tray = $0.85; The fixed cost = $ 530 000

2. A company's management is considering investing in a project with an expected life of 4 years. It has a positive net present value of $180,000 when cash flows are discounted at 8% per annum. The project's cash flows include a cash outflow of $100,000 for each of the four years. No tax is payable on projects of this type.
The percentage increase in the annual cash outflow that would cause the company's management to reject the project from a financial perspective is, to the nearest 0.1%:

A) 45.0%
B) 55,6%
C) 184.0%
D) 54.3%

3. 'A zero-based budgeting system involves establishing decision packages that are then ranked in order of their relative importance in meeting the organization's objectives'.
Which of the following is true regarding he difficulties that a not-for-profit organization may experience when trying to rank decision packages.
Select ALL true statements.

A) Some of these packages will be mutually inclusive and will require management to select the best solution to the issue involved.
B) In a public sector body, for example, decision packages will relate to very disparate activities.
C) The activities that are being proposed in a budget are described in decision packages. There will often be more than one decision package proposed for an activity.
D) In a public sector body, for example, decision packages will relate profit making activities.
E) The activities that are being proposed in a budget are described in variable packages. There will often be more less than one decision package proposed for an activity.
F) Management may decide to accept packages even though the activity was done last year. In this way the organization is said to be starting from a 100% cost base with each package given due consideration.
G) Management may decide to reject packages even though the activity was done last year. In this way the organization is said to be starting from a zero base with each package given due consideration.
H) Some of these packages will be inclusive and will require operations to select the best solution to the issue involved.
I) Each decision package is evaluated. Its costs are compared to its benefits and net present values or other measures calculated.

4. A company's budget for the next period shows that it would breakeven at sales revenue of $800,000 and fixed costs of $320,000.
The sales revenue needed to achieve a profit of $200,000 in the next period would be:

A) $1,390,000
B) $1,400,000
C) $1,780,000
D) $1,300,000
E) $1,950,000

5. RT produces two products from different quantities of the same resources using a just-in-time (JIT) production system. The selling price and resource requirements of each of the products are shown below:

Market research shows that the maximum demand for products R and T during June 2010 is 500 units and 800 units respectively. This does not include an order that RT has agreed with a commercial customer for the supply of 250 units of R and 350 units of T at selling prices of $100 and $135 per unit respectively. Although the customer will accept part of the order, failure by RT to deliver the order in full by the end of June will cause RT to incur a $10,000 financial penalty. At a recent meeting of the purchasing and production managers to discuss the production plans of RT for June, the following resource restrictions for June were identified:
Direct labour hours 7,500 hours
Material A 8,500 kgs
Material B 3,000 litres
Machine hours 7,500 hours
Assuming that RT completes the order with the commercial customer, prepare calculations to show, from a financial perspective, the optimum production plan for June 2010 and the contribution that would result from adopting this plan.
The optimum production plan will be:

A) Contract: R = 250, T = 360 and Market: R = 650 T = 710
B) Contract: R = 250, T = 360 and Market: R = 500 T = 700
C) Contract: R = 250, T = 360 and Market: R = 660 T = 720
D) Contract: R = 250, T = 360 and Market: R = 600 T = 710
E) Contract: R = 250, T = 360 and Market: R = 500 T = 710

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