CIMAPRO17-BA2-X1-ENG 試験問題を無料オンラインアクセス

Data for the latest period for a company which makes and sells a single product are as follows:

There were no budgeted or actual changes in inventories during the period.
The sales volume contribution variance for the period was:

• A.$5,666 adverse.
• B.$9,267 adverse.
• C.$6,220 adverse.
• D.$16,000 adverse.

The International Federation of Accountants (IFAC) stated that it was important that "accountants in business" should understand what the drivers of stakeholder value are. Which of the following statements is valid?

• A.Only an organisation's shareholders can be considered to be its stakeholders.
• B.Stakeholders must be external to the organisation.
• C.Only an organisation's shareholders and employees can be considered to be its stakeholders.
• D.Anyone with an interest in an organisation can be considered to be one of its stakeholders.

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

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

Which of the following is a valid definition of a cash budget?

• A.A detailed budget of estimated cash inflows and outflows incorporating revenue items only.
• B.A detailed budget of estimated cash inflows only, incorporating receipts from cash sales as well as from credit customers.
• C.A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.
• D.A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.

FILL BLANK
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.