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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

A company produces a single product for which the following cost data are available.

Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?

A. $8
B. $6
C. $9
D. $7

問題 #2

In responsibility accounting, costs and revenues are grouped according to:

A. the budget holder.
B. their function.
C. the service provided.
D. their behaviour.

問題 #3

The following data are available for a company that produces and sells a single product.
The company's opening finished goods inventory was 2,500 units.
The fixed overhead absorption rate is $8.00 per unit.
The profit calculated using marginal costing is $16,000.
The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company's closing finished goods inventory is:

A. 3,300 units
B. 3,900 units
C. 1,700 units
D. 8,900 units

問題 #4

A company uses an integrated accounting system. The following data relate to the latest period.

At the end of the period, the entry in the production overhead control account in respect of under or over absorbed overheads will be:

A. $2,208 debit.
B. $2,208 credit.
C. $22,672 credit.
D. $22,672 debit.

問題 #5

A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

A. A relevant cost of $40,000 for the redundancy payment.
B. A relevant cost of $25,000 each year for administration.
C. A relevant cost of $5,000 for the viability report.
D. A relevant cost of $10,000 for the machine.
E. A relevant cost of $30,000 for the machine.
F. A relevant revenue of $12,000 for the machine.

解説：