CIMA CIMAPRO19-P01-1 問題集

質問 1：
A company's product range includes Product N. The costs relating to Product N are shown below:

The direct labour costs relate to specialists employed to work wholly and exclusively with Product N.
If the company stopped making Product N, the insurance overhead cost would cease, but overhead cost J would be unaffected. Both overheads are absorbed in direct proportion to material costs.
Which of the following costs should be used in the decision whether to stop making Product N?
A. $944,100
B. $884,000
C. $910,100
D. $850,000
正解：C

質問 2：
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

質問 3：
XY can choose from four mutually exclusive projects. The projects will each last for one year and their net cash inflows will be determined by market conditions. The forecast net cash inflows for each of the possible outcomes are shown below.

If the company applies the maximin criterion the project chosen would be:
A. Project A
B. Project D
C. Project C
D. Project B
正解：A

質問 4：
A company develops computer software programs to meet each client's specific requirements. The management accountant is considering introducing a standard costing system.
Which THREE of the following are reasons that support the case for the company's introduction of a standard costing system?
A. It will enable the company to better focus on the quality of its service.
B. It will provide a system of control.
C. It will simplify the work-in-progress valuation.
D. It will enable the company to make a direct comparison of costs for each program developed.
E. It will aid the budget setting process.
正解：B,C,E

質問 5：
In a manufacturing company, breakeven occurs at which TWO of the following?
A. When profit is equal to zero
B. When contribution is equal to zero
C. When revenue is equal to fixed costs
D. When revenue is equal to contribution
E. When fixed costs are equal to contribution
正解：A,E

質問 6：
Changing to a just-in-time, from a traditional, manufacturing environment can affect cost accounting systems.
Which of the following statements is correct?
A. A greater number of individual supplier records must be maintained
B. Larger volumes of inventory must be recorded
C. More frequent, smaller deliveries from suppliers must be recorded
D. Less frequent, larger deliveries from suppliers must be recorded
正解：C

質問 7：
A company produces three products D, E and F. The statement below shows the selling price and product costs per unit for each product, based on a traditional absorption costing system.

Each of the products is produced using Process A which has a maximum capacity of 2,500 hours per period.
If a traditional contribution approach is used, the ranking of products, in order of priority, for the profit maximizing product mix will be:
A. E, D, F
B. D, E, F
C. D, E, F
D. F, D, F
正解：D

質問 8：
The following information is available about direct material T for the last period.

A JIT purchasing system is in operation.
Calculate the actual price paid per kg of material T.
Give your answer to 2 decimal places.
正解：
$2.80

質問 9：
A manufacturing company produces and sells a single product.
It is preparing its budget for the next period and expects to breakeven.
Budgeted fixed costs are the same as budgeted variable costs and the budgeted contribution to sales ratio is 50%.
If all budgeted costs decreased by 10%, which of the following statements is true?
A. The contribution to sales margin would increase by less than five percentage points.
B. The contribution to sales margin would increase by more than five percentage points.
C. Total profit would increase by the same amount as the increase in total contribution.
D. Total contribution would increase by less than the increase in total profit.
正解：D