P1 試験問題を無料オンラインアクセス

When classifying quality costs, which of the following is NOT likely to be an appraisal cost?

• A.Cost of product liability insurance
• B.Cost of maintaining inspection equipment
• C.Cost of supervision of testing and inspection activities
• D.Performance testing costs

PQR is preparing the production budget for one of its products, the DX1, for the forthcoming year.
The following information is available:

How many units of the DX1 will need to be produced in the forthcoming year?

• A.28,775
• B.38,225
• C.30,000
• D.31,225

Company Y absorbs fixed production overheads using a rate per machine hour. Budgeted and actual data for month 8 are as follows:

What is the fixed production overhead efficiency variance?

• A.$1,000,000 adverse
• B.$400,000 adverse
• C.$400,000 favourable
• D.$1,000,000 favourable

A time series (TS) is made up of two main components i.e. trend (T) and the seasonal variation (SV).
Which TWO of the following could be used to find the seasonal component of a trend?

• A.SV = TS / T
• B.SV = TS - T
• C.SV = T / TS
• D.SV = T - TS
• E.SV = TS + T

A company is considering whether to develop an overseas market for its products. The cost of developing the new market is estimated to be $250,000. There is a 70% probability that the development of the new market will succeed and a 30% probability that the development of the new market will fail and no further expenditure will be incurred.
If the market development is successful, the profit from the new market will depend on prevailing exchange rates. There is a 50% chance that exchange rates will be in line with expectations and a profit of $500,000 will be made. There is a 20% chance that exchange rates will be favorable and a profit of
$630,000 will be made and a 30% chance that exchange rates will be adverse and a profit of $100,000 will be made.
The profit figures stated are before taking account of the development costs of $250,000.
Use a decision tree to decide whether the company should develop an overseas market for its products.
Select one correct answer.

• A.The overseas market should be developed.
• B.The overseas market should not be developed.
• C.There may be a loss of $110 000.
• D.There is 70% chance that the project will fail.
• E.There is 65% chance that the project will fail.
• F.There is a chance to make $506 000 profit.