CIMAPRO19-P02-1試験無料問題集（205題）「CIMA Advanced Management Accounting 認定」

出題：1

A learning curve applies to the manufacture of the first 256 units of a product.
During the manufacture of the first 255 units, the time taken to produce each successive unit is expected to:

A. Reach the steady state.

B. Reduce at a constant rate.

C. Reduce at a decreasing rate.

D. Reduce at an increasing rate.

正解：C 解答を投票する

出題：2

A division of a company transfers all its output to other divisions in the same company.
For this division, which of the following measures is NOT affected by the transfer price that the division uses?

A. Operating profit

B. Sales revenue

C. Return on investment

D. Cost of components purchased

正解：D 解答を投票する

出題：3

An electronics company sells a range of tablet computers. Tablet computers come complete with an operating system that is regarded as the market leader. The company aims to launch a new version of its hardware every eighteen months and a major update to its software every three years. The latest version of the tablet computer is always sold at a higher price, but the older version that has been replaced is then sold for a time at a discounted price.
Which pricing model does this company appear to be using?

A. Skimming and product bundling

B. Penetration and loss leader pricing

C. Penetration and product bundling

D. Skimming and loss leader pricing

正解：A 解答を投票する

出題：4

Which of the following statements is correct in respect of the key feature of dual pricing?

A. The selling price recorded by the selling division is higher than the cost recorded by the receiving division.

B. Internal transfers are priced at marginal cost and a lump sum payment is made subsequently to contribute to fixed costs.

C. Internal customers are offered trade discounts depending on the number of units they purchase.

D. Internal customers are charged a lower price than external customers to reflect savings in distribution costs.

正解：A 解答を投票する

出題：5

Which of the following is a key objective when agreeing a basis for setting transfer prices?

A. Promoting goal congruence

B. Rewarding profit centre managers

C. Increasing market share

D. Allocating overhead costs effectively

正解：A 解答を投票する

出題：6

Which of the following statements is true?

A. Risk hedging is taking action to offset one risk by incurring a new risk in the opposite direction.

B. Insuring risks means that businesses will not need to take any measures to reduce those risks.

C. Risk transfer means the management of a portfolio of different risks.

D. High frequency, high severity risks are always strategic risks.

正解：A 解答を投票する

出題：7

Which of the following statements regarding multinational transfer pricing is INCORRECT?

A. Transfer prices affect tax liabilities and royalties because of different laws in countries.

B. Companies have incentives to set transfer price to increase costs in high-tax countries.

C. Companies have incentives to set transfer price to increase revenues in low-tax countries.

D. If transfer prices are inflated, this will increase profits of buying division.

正解：D 解答を投票する

出題：8

The following data relate to an investment opportunity.
The percentage reduction in the annual revenue that could occur before the project is no longer financially viable is:

A. 56.0%

B. 15.9%

C. 212.3%

D. 28.6%

正解：B 解答を投票する

CIMAPRO19-P02-1試験無料問題集「CIMA Advanced Management Accounting 認定」