[2022年04月] 最新のCIMA P2テスト問題集とオンライン試験エンジン
CIMA P2問題を提供していますCIMA Management問題集と完璧な解答付き
CIMA P2 認定試験の出題範囲：
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質問 89
Which TWO of the following statements are correct?
- A. Price is the only factor affecting the demand for products and services.
- B. Premium pricing is possible when there is a measure of product or service differentiation.
- C. Loss leadership pricing is appropriate for a new product which is not part of a range of products.
- D. It is worthwhile for a company to sell further units when the marginal revenue is greater than the marginal cost.
- E. Demand functions can be predicted accurately and the relationship between price and quantity demanded is always constant.
正解: B,D
質問 90
The following information is available for four investment projects:
A discount rate of 12% is appropriate for all four projects. The organization is subject to capital rationing and wishes to prioritise the projects using the profitability index (PI).
Which project has the highest PI?
- A. Project D
- B. Project C
- C. Project B
- D. Project A
正解: C
質問 91
Which of the following factors would prevent a learning curve being observed for a task?
- A. The task has a significant manual element.
- B. The task has a significant automated element.
- C. There is a low rate of labor turnover of the staff carrying out the task.
- D. The task is repetitive.
正解: B
質問 92
A project requires an initial investment of $160,000 in an asset for which the annual depreciation charge will be $40,000. The forecast profits from the investment are as follows.
What is the payback period for the project in years? Give your answer to two decimal places.
正解:
解説:
2.33 years
質問 93
A company expects to sell 3,600 units of Product A at a selling price of $750 per unit during the forthcoming year. The currently expected variable cost per unit is $860 per unit. The company requires a return of 15% during the forthcoming year on its investment of $2.4 million in Product A. Absorbed general overheads are expected to amount to $40 per unit.
What is the target cost for each unit of product A in the forthcoming year?
- A. $250
- B. $650
- C. $900
- D. $850
正解: B
質問 94
Which of the following statements about learning curves is correct?
- A. The learning index will always have a positive value.
- B. The learning index for an 80% learning curve is calculated as log 0.8 divided by log 2.
- C. The learning index for an 80% learning curve is calculated as log 2 divided by log 0.8.
- D. A 90% learning curve indicates a faster rate of learning than an 80% learning curve.
正解: B
質問 95
A small company currently uses an information system that was implemented several years ago and is based entirely on internal dat a. The company is considering replacing it with a more up to date system. It has been suggested that the new system should include the use of big data.
Which TWO of the following statements are correct?
- A. Big data can provide a small company with useful information in the quest for competitive advantage.
- B. Big data is only applicable to large companies which have substantial funds to invest in information systems.
- C. Big data is concerned solely with a dramatic increase in the amount of internal data stored.
- D. It is not possible to value the potential benefits to a small company of an improved information system.
- E. Big data can be used by a small company to identify new opportunities.
正解: A,E
質問 96
An organization employs a dual pricing basis for the transfer of components between its divisions. This means that:
- A. the transfer price is based on the cost of the product plus a mark-up for profit.
- B. each division has a separate transfer price for a single transaction.
- C. the transfer price is based on marginal cost with a separate charge to allow for fixed costs.
- D. the transfer price is based on the market price less a discount.
正解: B
質問 97
The starting point for developing a balanced scorecard for an organization should be:
- A. the organization's vision and strategy
- B. the organization's non-financial targets
- C. benchmarking the organization's current performance
- D. the external market that the organization is operating in
正解: A
質問 98
Residual income is an appropriate performance measure for which type of responsibility centre?
- A. Cost centre
- B. Revenue centre
- C. Investment centre
- D. Profit centre
正解: C
質問 99
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 loss leader pricing
- B. Penetration and product bundling
- C. Skimming and product bundling
- D. Penetration and loss leader pricing
正解: C
質問 100
The management of a leisure company, who are risk averse, have just approved an investment in a new amusement park. The country in which the amusement park will be located has a warm and mostly dry climate throughout the year.
A number of specific risks related to this investment have been identified as follows.
(1) Losses of very small amounts of revenue due to poor weather.
(2) A significant financial liability may arise due to the injury of a member of the public.
(3) Loss of several days of revenue due to rides being unavailable because of poor maintenance routines.
(4) Income fraud as a consequence of the high levels of cash handled by employees.
Using the TARA framework, which is the most appropriate way of managing each of these risks?
- A. Reduce risk 1; transfer risk 2; avoid risk 3; accept risk 4
- B. Transfer risk 1; accept risk 2; avoid risk 3; reduce risk 4
- C. Accept risk 1; transfer risk 2; avoid risk 3; reduce risk 4
- D. Accept risk 1; avoid risk 2; transfer risk 3; reduce risk 4
正解: C
質問 101
A company is deciding whether to invest in project A or project B. A decision tree has been prepared to illustrate the investment decision and its associated possible net present values (NPVs).
Which of the following statements is correct?
- A. decision maker who is risk seeking would select project A.
- B. Project A is more likely to reduce shareholder wealth than to increase it.
- C. A risk neutral decision maker would select project B because it shows less variation of outcomes.
- D. Project A will generate a positive net present value of $1.3m.
正解: A
質問 102
Place each performance measure against the correct perspective of the Balanced Scorecard for a company that operates a chain of hotels.
正解:
解説:
質問 103
A company comprises several divisions.
One of these divisions was originally expected to earn an operating profit next year of $800,000 on net assets of $4 million.
However, the divisional manager is considering investing in a project that would generate a project return on investment (ROI) of 38% on additional net assets of $500,000.
What would be the divisional ROI next year if the project was implemented?
Give your answer to the nearest percentage.
正解:
解説:
22 %
質問 104
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2022年最新のP2テスト解説（更新されたのは205問があります)：https://jp.fast2test.com/P2-premium-file.html