最新のCIMAPRO17-BA2-X1-ENG問題集で試験を準備する

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CIMA BA2 – Fundamentals of Management Accounting Question Tutorial 認定 CIMAPRO17-BA2-X1-ENG 試験問題：

問題 #1

FILL BLANK
A company has three production departments X, Y and Z, and one service department.
The service department's overhead has been apportioned to the production departments in the ratio 3:2:5. As a result of this apportionment, $2,070 was given to Department Y.
What is the amount of service department overhead that would have been apportioned to Department Z? Give your answer to the nearest dollar.

問題 #2

DRAG DROP
A company manufactures three products using the same direct labour which will be in short supply next month.
No inventories are held. Data for the three products are as follows:

The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Select and Place:

問題 #3

According to CIMA's Code of Ethics, CIMA members should not allow bias, conflict of interest of the influence of other people to override their professional judgement.
This is an example of:

A. objectivity.
B. integrity.
C. professional competence and due care.
D. professional behaviour.

問題 #4

Which of the following would NOT require taking into account the time value of money?

A. Deciding to make a long-term investment in a project on the basis of its payback period.
B. Taking a long-term investment decision on the basis of the project's internal rate of return (IRR).
C. Selecting an investment project on the basis that it has a positive net present value (NPV).
D. Calculating the present value of a five-year annuity.

問題 #5

A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.

Based on the above information, which of the following statements is correct?

A. A perpetuity could be used to calculate the net present value of the projects.
B. The annuity factor for project A would double the annuity factor for project B.
C. An annuity could be used to calculate the net present value of the projects.
D. The annuity factor for project A would be lower than the annuity factor for the project B.

解説：