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CIMA CIMAPRO15-P01-X1-ENG 試験シラバストピック:

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

問題 #1
A company uses an activity based costing system. The company manufactures three products, details of which are given below:

A. $0.31
B. $0.27
C. $0.23
D. $0.35

問題 #2
A company is considering whether to develop an overseas market for its products. The cost of developing the new market is estimated to be $250,000. There is a 70% probability that the development of the new market will succeed and a 30% probability that the development of the new market will fail and no further expenditure will be incurred.
If the market development is successful, the profit from the new market will depend on prevailing exchange rates. There is a 50% chance that exchange rates will be in line with expectations and a profit of $500,000 will be made. There is a 20% chance that exchange rates will be favorable and a profit of $630,000 will be made and a 30% chance that exchange rates will be adverse and a profit of $100,000 will be made.
The profit figures stated are before taking account of the development costs of $250,000.
Use a decision tree to decide whether the company should develop an overseas market for its products.
Select one correct answer.

A. The overseas market should be developed.
B. There may be a loss of $110 000.
C. There is 70% chance that the project will fail.
D. There is a chance to make $506 000 profit.
E. There is 65% chance that the project will fail.
F. The overseas market should not be developed.

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

問題 #4
XY, a not-for-profit charity organization which is funded by public donations, is concerned that it is not making the best use of its available funds. It has carried out a review of its budgeting system and is considering
replacing the current system with a zero-based budgeting system.
Select ALL the potential advantages AND disadvantages for the charity of a zero-based budgeting system.

A. In applying traditional budgeting, 'activities' may result in functional departments rather than cross functional activities and thus distract attention from the real cost-reduction issues.
B. Preparation of the decision packages will normally require the environment of many employees. This environment may produce useful ideas and promote job satisfaction.
C. In an organization like a charity, the decision packages are not very disparate and difficult t compare.
D. It avoids the complacency inherent in the traditional incremental approach where it is assumed that future activities will be very similar to current ones.
E. It discourages a questioning approach by focusing attention not only on the cost of the activity but on the benefits it provides. The charity managers will not articulate the benefits encouraging them to think clearly about the activities.
F. The creation of decision packages and their subsequent ranking by top management is very time consuming and costly. The charity will need to assess whether the benefits of the system outweigh the costs involved.

問題 #5
A company's management is considering investing in a project with an expected life of 4 years. It has a positive net present value of $180,000 when cash flows are discounted at 8% per annum. The project's cash flows include a cash outflow of $100,000 for each of the four years. No tax is payable on projects of this type.
The percentage increase in the annual cash outflow that would cause the company's management to reject the project from a financial perspective is, to the nearest 0.1%:

A. 45.0%
B. 184.0%
C. 55,6%
D. 54.3%

解説：