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CIMA CIMAPRO15-P01-X1-ENG 問題集

CIMAPRO15-P01-X1-ENG

試験コード：CIMAPRO15-P01-X1-ENG

試験名称：P1 - Management Accounting Question Tutorial

最近更新時間：2024-04-23

問題と解答：全67問

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質問 1：
A company produces a product that requires two materials, Material A and Material B. Details of the material quantities and costs for August are given in the table below.

Budgeted and actual output of the product for August was 12,000 units.
The material mix variance for August is:
A. $ 1, 540 Favourable
B. $ 1, 288 Favourable
C. $ 1, 540 Adverse
D. $ 1, 540 Adverse
正解：A
解説: (Topexam メンバーにのみ表示されます)

質問 2：
THS produces two products from different combinations of the same resources. Details of the products are shown below:

Identify, using graphical linear programming, the optimal production plan for products E and R to maximize THS's profit in the month.
A. The solution (from the graph0 is to produce 375 units of E and 870 units of R.
B. The solution (from the graph0 is to produce 375 units of E and 750 units of R.
C. The solution (from the graph0 is to produce 495 units of E and 670 units of R.
D. The solution (from the graph0 is to produce 675 units of E and 470 units of R.
E. The solution (from the graph0 is to produce 495 units of E and 470 units of R.
F. The solution (from the graph0 is to produce 475 units of E and 770 units of R.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 3：
EF manufactures and sells three products, X, Y and Z. The following production overhead costs are budgeted for next year:

Required:
Calculate the total budgeted production overhead cost for each product using activity based budgeting.
A. The total budgeted production overhead cost was $ 1 305 000
B. The total budgeted production overhead cost was $ 1 188 000
C. The total budgeted production overhead cost was $ 1 258 000
D. The total budgeted production overhead cost was $ 1 285 000
E. The total budgeted production overhead cost was $ 2 195 000
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 4：
TP makes wedding cakes that are sold to specialist retail outlets which decorate the cakes according to the customers' specific requirements. The standard cost per unit of its most popular cake is as follows:

The general market prices at the time of purchase for Ingredient A and Ingredient B were $23 per kg and $20 per kg respectively.
TP operates a JIT purchasing system for ingredients and a JIT production system; therefore, there was no inventory during the period.
Prepare a statement which reconciles the flexed budget material cost and the actual material cost. Your statement should include the material price planning variances, and the operational variances including material price, material mix and material yield.
What was the material price planning variance for ingredient A?
A. The Material price planning variance - Ingredient A was $73 000 F
B. The Material price planning variance - Ingredient A was $75 000 F
C. The Material price planning variance - Ingredient A was $71 000 F
D. The Material price planning variance - Ingredient A was $72 000 F
正解：D

質問 5：
Explain THREE benefits that organizations gain from using budgetary planning and control systems.
Select ALL the true statements.
A. The budget is a useful device of influencing an operator's thoughts and motivating operators to perform in line with the organization's marketing budget.
B. It provides a standard which managers may be motivated to achieve. It can also encourage inefficiency
and conflict between managers particularly if the budget is imposed from above, whereby it may act as a threat rather than as a challenge.
C. Another benefit of budgeting is to set targets to motivate managers and optimize their performance.
D. The budget ensures actions of different parts of the organization are coordinated are reconciled otherwise managers take actions for the benefit of their own part of organization that may not benefit the organization as a whole.
E. The budget acts as a variable mechanism, with actual results being compared with budget.
F. Budgeting forces an organization's management to look ahead and set performance targets.
G. The budget provides an external benchmark against which performance against which performance can be evaluated.
正解：B,C,D,F
解説: (Topexam メンバーにのみ表示されます)

質問 6：

Calculate the sensitivity of the investment decision to a change in the annual fixed costs.
By how much should the present value of the fixed cost increase, before this project is not viable?
A. $6390
B. $7698
C. $9050
D. $8675
正解：D
解説: (Topexam メンバーにのみ表示されます)

質問 7：
A company uses an activity based costing system. The company manufactures three products, details of which are given below:

A. $0.23
B. $0.27
C. $0.31
D. $0.35
正解：B
解説: (Topexam メンバーにのみ表示されます)

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CIMA P1 - Management Accounting Question Tutorial 認定 CIMAPRO15-P01-X1-ENG 試験問題:

1. EF manufactures and sells three products, X, Y and Z. The following production overhead costs are budgeted for next year:

Required:
Calculate the total budgeted production overhead cost for each product using activity based budgeting.

A) The total budgeted production overhead cost was $ 1 305 000
B) The total budgeted production overhead cost was $ 1 188 000
C) The total budgeted production overhead cost was $ 1 258 000
D) The total budgeted production overhead cost was $ 1 285 000
E) The total budgeted production overhead cost was $ 2 195 000


2. A company is preparing its annual budget and is estimating the number of units of Product A that it will sell in each quarter of year 2. Past experience has shown that the trend for sales of the product is represented by the following relationship:
y = a + bx where
y = number of sales units in the quarter a = 10,000 units b = 3,000 units x = the quarter number where 1 = quarter 1 of year 1 Actual sales of Product A in Year 1 were affected by seasonal variations and were as follows:
Quarter 1:14,000 units Quarter2: 18,000 units Quarter 3: 18,000 units Quarter 4: 20,000 units Calculate the expected sales of Product A (in units) for each quarter of year 2, after adjusting for seasonal variations using the additive model.

A) The expected sales for year 2 Quarter 4 was 32700 units
B) The expected sales for year 2 Quarter 4 was 32000 units
C) The expected sales for year 2 Quarter 4 was 33000 units
D) The expected sales for year 2 Quarter 4 was 40000 units


3. A healthcare company specializes in hip, knee and shoulder replacement operations, known as surgical procedures. As well as providing these surgical procedures the company offers pre operation and post operation in-patient care, in a fully equipped hospital, for those patients who will be undergoing the surgical procedures.
Surgeons are paid a fixed fee for each surgical procedure they perform and an additional amount for any follow-up consultations. Post procedure follow-up consultations are only undertaken if there are any complications in relation to the surgical procedure. There is no additional fee charged to patients for any follow up consultations. All other staff are paid annual salaries.
The company's existing costing system uses a single overhead rate, based on revenue, to charge the costs of support activities to the procedures. Concern has been raised about the inaccuracy of procedure costs and the company's accountant has initiated a project to implement an activity-based costing (ABC) system. The project team has collected the following data on each of the procedures.

Calculate the profit per procedure for each of the three procedures using activity-based costing.
What was the profit for the knee procedure, using ABC costing?

A) $1808
B) $781
C) $2305
D) $2466


4. A marketing manager is trying to decide which of four potential selling prices to charge for a new product. The state of the economy is uncertain and may show signs of recession, growth or boom. The manager has prepared a regret matrix showing the regret for each of the possible outcomes depending on the decision made.

If the manager applies the minimax regret criterion to make decisions, which selling price would be chosen?

A) $40
B) $45
C) $55
D) $50


5. A university is trying to decide whether or not to advertise a new post-graduate degree programme. The number of students starting the programme is dependent on economic conditions. If conditions are poor, it is expected that the programme will attract 40 students without advertising. There is a 60% chance that economic conditions will be poor. If economic conditions are good it is expected that the programme will attract only 20 students without advertising. There is a 40% chance that economic conditions will be good.
If the programme is advertised and economic conditions are poor, there is a 65% chance that the advertising will stimulate further demand and student numbers will increase to 50. If economic conditions are good, there is a 25% chance the advertising will stimulate further demand and numbers will increase to 25 students.
The profit expected, before deducting the cost of advertising, at different levels of student numbers are as follows:

The cost of advertising the programme will be $15,000.
Required:
Demonstrate, using a decision tree, whether the programme should be advertised.

A) No, the programme should not be advertised as there will be a loss $92 000
B) Yes, the programme should be advertised as the profit will be $92 000
C) Yes, the programme should be advertised as the profit will be $82 000
D) No, the programme should not be advertised as there will be a loss $82 000


質問と回答：

質問 # 1
正解： B		質問 # 2
正解： B		質問 # 3
正解： D		質問 # 4
正解： B		質問 # 5
正解： C

CIMAPRO15-P01-X1-ENG 関連試験
CIMAPRO17-BA2-X1-ENG - BA2 – Fundamentals of Management Accounting Question Tutorial
F1 - Financial Reporting
E1 - Managing Finance in a Digital World
CIMAPRO15-E03-X1-ENG - E3 - Strategic Management Question Tutorial
CIMAPRA19-P03-1 - CIMA Risk Management Exam
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