P2 試験問題を無料オンラインアクセス
| 試験コード: | P2 |
| 試験名称: | Advanced Management Accounting |
| 認定資格: | CIMA |
| 無料問題数: | 205 |
| 更新日: | 2026-09-02 |
Risk management can be represented as a four step process. The four steps, shown randomly, are:
1. Establish appropriate risk management policies.
2. Risks are identified by key stakeholders.
3. Risks are monitored on an ongoing basis.
4. Risks are evaluated according to the likelihood of occurrence and impact on the organization.
Which of the following is the correct order for the four steps?
A company wishes to appraise a potential project. One of the project's relevant cash flows is the receipt, expressed in money terms, of $20,000 per year for the first 5 years.
The company's real cost of capital is 5% per year and the expected rate of inflation is 3% per year.
What is the real value of the expected receipt in year 2?
Give your answer to the nearest $10.
A large manufacturing company sells a range of products. Details of one of these products are as follows.
Each completed batch is delivered immediately in full to the one customer that purchases this product.
The delivery vehicle is currently only 50% full when it makes these deliveries. The customer will accept deliveries of any size.
Managers are considering changing the production batch size to 150 units.
Increased material storage would be needed; this can be rented nearby at a cost of $1,500 per month.
The additional storage facility would enable an increase in the reorder quantity for the materials. As a result a 5% discount would be received on all materials purchased.
Using direct product profitability (DPP), what will be the monthly profit attributable to the product if the production batch size is changed to 150 units?
Give your answer to the nearest whole $.
