실제 시험 환경과 유사한 모의고사로 CIMAPRO19-P02-1 시험 당일의 긴장감을 미리 경험해 보시기 바랍니다. ExamPassdump의 CIMA Advanced Management Accounting 연습문제 205문항은 시간 관리 연습에도 활용하실 수 있습니다.

CIMA CIMAPRO19-P02-1 시험 개요:

CIMA CIMAPRO19-P02-1 시험 요강 주제:

CIMAPRO19-P02-1 시험 자주 묻는 질문 총정리

최신 CIMA Management CIMAPRO19-P02-1 무료샘플문제

문제 #1

You have just assessed an investment proposal, involving an immediate cash outflow followed by a series of cash inflows over the next 7years, by deducing the NPV and the IRR. You have now discovered that you have underestimated the discount rate.
Correcting the underestimation will have the following effect, relative to your original deductions:

A. NPV and IRR will not change
B. NPV will reduce, IRR will not change
C. Not enough information given for an answer
D. NPV will increase, IRR will reduce
E. NPV and IRR will both increase

문제 #2

Which THREE of the following are advantages of changing from a 'top-down' to a 'bottom-up' (participative) style of budgeting?

A. Motivation will improve due to a feeling of ownership of the budget.
B. It will be less time-consuming for operational managers.
C. There will be reduced likelihood of budgetary slack being built into the budgets for 'selfish' reasons.
D. Budget setters will be forced to justify every item on the budget.
E. There will be increased commitment to organizational objectives.
F. The budget will be based on information from employees who are familiar with the day to day activities.

문제 #3

SkillWeave are an international clothing manufacturer known for their durable and high quality products. Recently their biggest market in the world's premier customs union has had some economic volatility. This has resulted in the currency of this market being very unstable and difficult to predict in terms of whether it will retain, lose or gain relative value to domestic currency.
Which of the following is an effective risk reduction technique for SkillWeave's clothing sales to this region?

A. Temporarily stop producing for and selling cars to the region
B. Pay part suppliers from the region in their currency, generated from sales in the region
C. Buy parts domestically to avoid using the region's currency
D. Pay part suppliers from the region in domestic currency, generated from sales in the region

문제 #4

A not-for-profit organization measures performance using the three Es.
If the organization has been acquiring the resources it needs as cheaply as possible it should be described as having been:

A. Efficient
B. Effective
C. Economic
D. Enterprising

문제 #5

A company is determining the selling price for its new product.
At a selling price of $16 per unit there will be zero demand but for every $1 reduction in the price, demand will increase by 100 units per period.
Production must be in batches of 100 units. The variable cost per unit will be $8 if 400 units are produced in a period. For each additional batch produced in a period the variable cost per unit will increase by $1 per unit for the additional batch only.
No inventories will be held.
Which of the following sales and production volumes will generate the highest contribution per period?

A. 400 units
B. 700 units
C. 600 units
D. 500 units

질문과 대답: