CIMA BA2 問題集

質問 1：
Assume that a unit of output is the cost object. Which of the following statements is valid?
A. Rent paid for a factory in which several different products are produced is an example of an indirect expense.
B. The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
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.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 2：
Refer to the Exhibit.

The following budgetary information is available for a department in a manufacturing company:
The production overhead absorption rate percentage, when the percentage on prime cost is used, is:
正解：
200%

質問 3：
The standard material content of 1 unit of PAJ is £200 (8Kg at £25 per Kg).
During Period 5, 1300 Kg of materials were purchased at a total cost of £35000 and were used to produce 170 units of PAJ.
What was the materials price variance for Period 5?
A. £2500 Adverse
B. £1500 Favourable
C. £1000 Adverse
D. £4250 Favourable
正解：A

質問 4：
Refer to the exhibit.

A company issued its production budget based on an anticipated output of 800 units. Actual output was 1000 units. The details of the costs are shown below:
The budget expenditure variance was:
A. £3,000 adverse
B. £5,000 adverse
C. £1,000 favourable
D. £5,000 favourable
正解：C

質問 5：
A manufacturing company has four production departments. Overheads have been apportioned between them as follows:

It takes each department 4 hours, 4 hours, 2 hours and 3 hours respectively to produce the company's only product. The company recovers costs on the basis of labour hours. They plan to produce 6,000 units What will the overhead absorption rate per unit be in £'s?
Select the correct answer from the choices below
A. £8.00
B. £7.50
C. £7.90
D. £7JO
正解：B

質問 6：
How does Beyond budgeting help to resolve the weaknesses of traditional budgeting? (Select ALL that apply.)
A. Managers have a much larger scope of business goals that, when achieved, will increase shareholder value.
B. Managers are encouraged to designate responsibility to others to lessen their workload so they may concentrate on important tasks.
C. Managers are given incentives to meet or undercut budgets.
D. Managers are given more freedom and control over their business units under Beyond budgeting.
E. Managers focus on keeping costs low in the short term to ensure maximised profits.
F. Managers are set goals and targets to achieve rather than abiding by strict budgets and variances.
正解：A,D,F

質問 7：
Prime cost is:
A. All costs incurred in making a product
B. Total product cost minus overheads
C. The cost of operating a cost centre
D. The material cost of the product
正解：B

質問 8：
A product sells for £10 per unit and has an annual break-even volume of 50,000 units. The annual fixed costs are £100,000.
The variable cost per unit is:
Give your answer to 2 decimal places.
正解：
£8.03

質問 9：
The direct labor rate variance is:
A. The difference between the actual wages paid and what should have been paid for the hours worked
B. The difference between the actual wages paid and the standard labor cost for the output produced
C. The standard wage rate multiplied by the difference between the actual hours worked and the standard hours needed for the output produced
D. The difference between the actual rate of efficiency and the standard rate of efficiency for direct labor
正解：A