CIMA CIMAPRO19-P01-1 問題集

質問 1：
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 2：
The labour requirement for a special contract is 250 skilled labour hours paid at $10 per hour and 750 semi-skilled labour hours paid at $8 per hour.
At present, skilled labour is fully utilised on other contracts which generate a $12 contribution per hour, after charging labour costs. Additional skilled labour is unavailable in the short term.
There is a surplus of 1,200 semi-skilled hours over the period of the contract but the firm has a policy of no redundancies.
The relevant cost of labour for the special contract is:
A. $ 3,000
B. $ 8,500
C. $ 11,500
D. $ 5,500
正解：D

質問 3：
A company is considering two mutually exclusive projects.
The returns on each project, at both high and low demand, have been multipled by the estimated probabilities to calculate the expected values shown in the table below:

Market research would be able to determine with certainty what the level of demand will be.
What is the maximum amount that the company should pay for this certainty?
A. $2,300
B. $700
C. $360
D. $600
正解：D

質問 4：
Which THREE of the following statements about different costing systems are correct?
A. Over-absorption of fixed production overhead is caused by actual sales exceeding budgeted sales.
B. In a period during which finished goods inventory levels fall, profit using marginal costing will be higher than if absorption costing is used.
C. Contribution per unit is the selling price per unit minus the variable costs per unit.
D. When valuing inventory using throughput costing, the direct labour cost is excluded.
E. Finished goods inventory will be assigned a higher value using throughput costing than absorption costing.
正解：B,C,D

質問 5：
A company produces and sells two products, product A and product B.
What are the total fixed costs when the weighted average contribution per unit is $5 and the breakeven points for product A and product B are 10,000 units and 5,000 units respectively?
Give your answer as a whole number (in 000's).
正解：
$75000

質問 6：
How would the cost of recycling scrap be classified in an environmental costing system?
A. Environmental appraisal cost
B. Environmental prevention cost
C. Environmental external failure cost
D. Environmental internal failure cost
正解：D

質問 7：
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

質問 8：
Demand for two products, A and B is 1,000 units and 2,000 units respectively. Each unit of Product A requires 8 kg of material and each unit of Product B requires 5 kg of material. The maximum availability of material is 17,200 kg. Contribution per unit of A is $10 and per unit of B is $9.
Place the production volumes of Product A and Product B, that will maximize contribution, in the table.

正解：


質問 9：
Product G has the following sales information:

If moving averages of annual sales over 3-year periods are calculated, what is the moving average at Year 3?
A. 168
B. 182
C. 170
D. 185
正解：B