BA2試験無料問題集（392題）「CIMA Fundamentals of management accounting 認定」

出題：1

A company manufactures laptop computers. Which of the following would be classified as direct labor?

A. The cook in the factory canteen

B. Assembly workers on the production line

C. The factory accountant

D. A stores assistant in the factory store

正解：B 解答を投票する

出題：2

A company uses an integrated accounting system and absorbs production overhead using a predetermined rate of $6 per machine hour.
Last period a total of 25,500 machine hours were worked and the actual production overhead incurred was
$158,000.
The accounting entries for the absorption of production overhead for the period would be:

A. Debit: work in progress control account $153,000
Credit: production overhead control account $153,000

B. Debit: production overhead control account $153,000
Credit: work in progress control account $153,000

C. Debit: work in progress control account $158,000
Credit: production overhead control account $158,000

D. Debit: production overhead control account $158,000
Credit: work in progress control account $158,000

正解：A 解答を投票する

出題：3

Refer to the exhibit.

Which of the following journal entries are required to record the wages payable?
The journal entries required to record the wages payable are:

A. C

B. D

C. A

D. B

正解：C 解答を投票する

出題：4

A company wishes to compare the variability of its monthly sales revenue in country A with that of country B.
The two countries use different currencies.
The monthly sales revenue for the last 48 months in country A (which is measured in $) has been analysed as follows.

What is the coefficient of variation of this data?
Give your answer as a percentage to one decimal place.

正解：

0.143
Reference:
https://www.statisticshowto.datasciencecentral.com/probability-and-statistics/how-to-find-a-coefficient-of-variat

出題：5

Refer to the exhibit.

The following records are available for a hotel for last week.
The sales revenue in the hotel coffee shop last week was $16,750.
The sales revenue per guest night was (to the nearest $0.01):
Give your answer to 2 decimal places.

正解：

$8.01

出題：6

Refer to the exhibit.

SS Ltd. manufactures four products which require the same type of material. The following fixed cost and profit/(loss) per unit is available:

In a period in which materials are in short supply, which of the following options is the rank order of production?

A. Option D

B. Option C

C. Option A

D. Option B

正解：B 解答を投票する

出題：7

Refer to the exhibit.

A proposal to purchase a new packing machine contains the following estimates.
In addition it is estimated that a supervisor who is currently paid a salary of $30,000 will spend 5% of their time overseeing the operation of this machine.
The cost of capital is 16%.
The net present value (NPV) for the investment in the machine is closest to

A. $50,181

B. $10,876

C. $53,550

D. $51,627

正解：C 解答を投票する

出題：8

In the process account, the accounting treatment of the value of the abnormal gain is:

A. Credit Process account Debit Abnormal Gain account

B. Credit Process account Debit Normal Loss account

C. Debit Process account Credit Abnormal Gain account

D. Debit Process account Credit Normal Loss account

正解：C 解答を投票する

出題：9

Which of the following statements about batch costing is true?

A. Batch costing must use marginal costing.

B. Batch costing must use absorption costing.

C. The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.

D. The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.

正解：C 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：10

Which THREE of the following are included in the Global Management Accounting Principles? (Choose three.)

A. Relevance

B. Value

C. Professional behaviour

D. Influence

E. Integrity

F. Accountability

正解：A,B,D 解答を投票する

解説: (GoShiken メンバーにのみ表示されます)

出題：11

A company hires a delivery vehicle for $200 per day plus $2 per kilometre travelled. The total hire cost would be described as:

A. a variable cost

B. a fixed cost

C. a step cost

D. a semi-variable cost

正解：D 解答を投票する

出題：12

Refer to the exhibit.

The wages analysis for the welding department of a manufacturing company is given below:
What is the direct labor cost for the welding department?

A. $36,890

B. $30,250

C. $38,490

D. $40,550

正解：A 解答を投票する

出題：13

Apex Plc has budgeted to sell 8,000 units of A in the year. Opening inventory of A is estimated at 1,000 units and the company plans to reduce inventory levels of all products by 15%.
What will be the production budget (in units) for the year?

正解：

7850 units

出題：14

Which one of the following is an advantage of business partnering roles for the management accounting function within an organisation?

A. Costs are reduced

B. The management accountant is more likely to be focused on the objectives of the organisation as a whole

C. Management accounting practices are more likely to be consistent throughout the organisation

D. Communications are improved between the managers and the management accountant

正解：D 解答を投票する

出題：15

Refer to the exhibit.

The following budget details are available for Superkite Limited which manufacture a single product:
The raw materials purchases budget is

正解：

154200 kg

出題：16

Refer to the exhibit.

The following standard cost information relates to the production department of Brace Engineering Ltd.
The actual data for the month of March was as follows:

What is the direct labour rate variance (to the nearest whole number)?

A. £2,656 adverse

B. £2,656 favourable

C. £2,500 favourable

D. £2,500 adverse

正解：D 解答を投票する

BA2試験無料問題集「CIMA Fundamentals of management accounting 認定」