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最新的 CIMA Certification CIMAPRO17-BA2-X1-ENG 免費考試真題:

1. Which TWO of the following are characteristics of Management Accounts? (Choose two.)

A) Provide information to managers
B) Provide information needed by shareholders
C) Governed by rules and regulations
D) Statutory requirement
E) Internally focused

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

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

4. The forecast costs per unit for a new product are as follows:

The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?

A) $45.00
B) $55.00
C) $46.20
D) $37.80

5. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period 2,
550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A) An adverse material price variance should be recorded in the statement of profit or loss for period 2.
B) An adverse material price variance should be recorded in the statement of profit or loss for period 1.
C) The raw material inventory at the end of period 2 should be valued at $20 per litre.
D) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
E) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.

問題與答案：