P2の無料問題集（205題）、P2認定試験参考書

CIMA P2 問題集

試験コード：P2

試験名称：Advanced Management Accounting

最近更新時間：2024-04-28

問題と解答：全205問

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質問 1：
An organization is competing in the high technology market. It sets a high sales price for its products initially to target the early adopters, and then the price is gradually reduced.
This pricing strategy is known as:
A. Premium pricing
B. Loss leader pricing
C. Market skimming
D. Penetration pricing
正解：C

質問 2：
A company uses activity based costing. The total production overheads of $16,050 for the next period are for set up costs of $6,450 and quality inspection costs of $9,600. The company produces two products, Product F and Product G. Details relating to the next period are as follows:

A new customer has offered to purchase Product F for $28.00 per unit. The only costs incurred would be those shown above.
What is the profit per unit of Product F that would be gained by accepting the offer? Give your answer to two decimal places.
正解：
$3.90

質問 3：
For a complex and repetitive task, which of the following correctly describes a steep learning curve?
A. Repeated training may be required but this will not necessarily result in a reduction in the time taken to complete the task.
B. After the initial learning period there will be a slow reduction in the time taken to complete the task.
C. After the initial learning period there will be a rapid reduction in the time taken to complete the task.
D. There will be a long period before there is a reduction in the time taken to complete the task.
正解：C

質問 4：
SkillWeave Industries are focused on managing the risk of selling their cars to the region due to economic turmoil, and have now begun using funds from sales in the region to fund supplier purchases from that region to reduce the risk from the volatile currency. However, SkillWeave want to go a step further and make the risk even less sizeable.
Which of the following is a method by which SkillWeave can operate in the market and transfer the risk of exchange rate exposure to another party?
A. Invoice international sales in domestic currency
B. Temporarily stop operating in that target market
C. Put a sale on all vehicles stationed in the region to clear stock quickly
D. Arrange a forward foreign exchange rate contract agreeing to buy a given amount of the foreign currency in 3 months time for a fixed exchange rate based on current rates
正解：A

質問 5：
An organization wishes to make its investment decisions on the basis of more than simply a financial appraisal. Which of the following will assist it to take into account both qualitative and quantitative factors?
A. Modified Internal Rate of Return
B. Discounted Payback
C. Cost Benefit Analysis
D. Profitability Index
正解：C

質問 6：
A company has just completed the production of the first 16 batches of a product. A learning curve has been observed throughout. The following table gives further details.

To the nearest whole percentage, what rate of learning is implied?
A. 84%
B. 8%
C. 87%
D. 93%
正解：A

質問 7：
ZZZ is a divisionalised company that uses the balanced scorecard approach to monitor divisional performance. Each measure on the scorecard is classified as green (if they are better than expected), amber (if expectations have been met) or red (if they are poorer than expected).
The Southern Division's scorecard shows that 90% of the measures are amber, 3% are green and 7% are red.
All of the red classifications are listed under the Learning and Growth perspective and have arisen largely because the division has lost a lot of staff to a major competitor who offered a better rate of pay.
Which THREE of the following statements are correct?
A. The Southern Division's managers should be reprimanded for having red classifications.
B. The numbers for the measures that have been classified as red and green are not necessarily indicative of overall performance.
C. The Southern Division's managers should be reprimanded for having only a small proportion of green classifications.
D. The Southern Division's managers should be asked to provide a commentary on the scorecard.
E. The Southern Division's financial performance is acceptable.
正解：B,D,E

質問 8：
An organization's transfer pricing system involves:
* The transferring division receiving $20 per unit; an amount equal to its variable costs.
* The receiving division paying an additional $30,000 every month to the transferring division.
Which transfer pricing system is the organization using?
A. Two part tariff
B. Dual transfer prices
C. Variable cost plus opportunity cost
D. Cost-plus
正解：A

CIMA P2 認定試験の出題範囲：

トピック	出題範囲
トピック 1	Discuss various approaches to the performance and control of organisations Managing the Costs of Creating Value
トピック 2	Analyse the performance of responsibility centres and prepare reports Capital Investment Decision Making
トピック 3	Revise and practice questions under exam conditions Apply the data required for decision-making
トピック 4	Apply value management techniques to manage costs and improve value creation Apply investment appraisal techniques to evaluate different projects

参照：https://planner.cimaglobal.com/proqual/2019/management/P2

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