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CIMA考试真题选择题

来源：高顿网校 2015-03-18

　　高顿网校温馨贴士：各位考生，如果您在学习中遇到任何疑问，请登录高顿部落CIMA论坛，随时与广大考生朋友们一起互动交流！进入论坛>>　　
Question On

　　1.1 Which ONE of the following would be classified as direct labour?

　　APersonnel manager in a company servicing cars.

　　BBricklayer in a construction company.

　　CGeneral manager in a DIY shop.

　　DMaintenance manager in a company producing cameras

　　1.2The principal budget factor is the

　　Afactor which limits the activities of the organisation and is often the starting point in budget preparation.

　　Bbudgeted revenue expected in a forthcoming period.

　　Cmain budget into which all subsidiary budgets are consolidated.

　　Doverestimation of revenue budgets and underestimation of cost budgets, which operates as a safetyfactor against risk

　　1.3R Ltd absorbs overheads based on units produced. In one period 110,000 units were produced andthe actual overheads were ?500,000. Overheads were ?50,000 over-absorbed in the period.

　　The overhead absorption rate was

　　A£4?00 per unit.

　　B£4?50 per unit.

　　C£5?00 per unit.

　　D£5?50 per unit

　　The following information is required for Questions 1.19 and 1.20X Ltd is preparing its budgets for the forthcoming year.The estimated sales for the first four months of the forthcoming year are as follows:

　　Month 1 6,000 units

　　Month 2 7,000 units

　　Month 3 5,500 units

　　Month 4 6,000 units

　　40% of each month’s sales units are to be produced in the month of sale and the balance is to be producedin the previous month.

　　50% of the direct materials required for each month’s production will be purchased in the previous monthand the balance in the month of production.The direct material cost is budgeted to be ?5 per unit.Space for workings to 1.19 and 1.201.

　　19The production budget in units for Month 1 will be

　　A2,400 units.

　　B5,200 units.

　　C6,000 units.

　　D6,600 units.

　　1.20 The material cost budget for Month 2 will be

　　A?29,750

　　B?30,500

　　C?31,750

　　D?35,00

　　1.21When calculating the material purchases budget, the quantity to be purchased equals

　　Amaterial usage + materials closing stock – materials opening stock

　　Bmaterial usage – materials closing stock + materials opening stock

　　Cmaterial usage – materials closing stock – materials opening stock

　　Dmaterial usage + materials closing stock + materials opening stock

精彩推荐：2015年CIMA考试指南专题 2015年CIMA考试常见问题汇总解析

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