Printable PDFCIMA CIMAPRO19-P02-1 dumps - 100% Pass Guarantee!
Vendor: CIMA
Certifications: CIMA Certifications
Exam Name: P2 - Advanced Management Accounting
Exam Code: CIMAPRO19-P02-1
Total Questions: 202 Q&As ( View Details)
Last Updated: Apr 17, 2024
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CIMAPRO19-P02-1 Q&A's Detail
| Exam Code: | CIMAPRO19-P02-1 |
| Total Questions: | 202 |
| Single & Multiple Choice | 190 |
| Drag Drop | 12 |
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CIMAPRO19-P02-1 Online Practice Questions and Answers
Which of the following is a key objective when agreeing a basis for setting transfer prices?
A. Promoting goal congruence
B. Increasing market share
C. Rewarding profit centre managers
D. Allocating overhead costs effectively
Performance measures that monitor the extent to which a not-for-profit organization's objectives have been achieved are measures of:
A. economy
B. efficiency
C. effectiveness
D. enterprise
Which of the following is a correct description of the key features of net present value?
A. It adjusts the relevant cash flows of a project to reflect the time value of money. The discount rate used is always the company's weighted average cost of capital.
B. It adjusts the relevant cash flows of a project to reflect the time value of money. The discount rate used reflects the risk of the project.
C. It adjusts the relevant profits of a project to reflect the time value of money. The discount rate used reflects the risk of the project.
D. It adjusts the relevant cash flows of a project after the deduction of depreciation charges to reflect the time value of money. The discount rate used is always the company's weighted average cost of capital.
A small company currently uses an information system that was implemented several years ago and is based entirely on internal data. 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 concerned solely with a dramatic increase in the amount of internal data stored.
C. Big data can be used by a small company to identify new opportunities.
D. It is not possible to value the potential benefits to a small company of an improved information system.
E. Big data is only applicable to large companies which have substantial funds to invest in information systems.
Which TWO of the following expressions are correct?
A. 1 + money rate = (1 + real rate) x (1 + inflation rate)
B. 1 + real rate = (1 + money rate) / (1 + inflation rate)
C. 1 + real rate = (1 + inflation rate) / (1 + money rate)
D. 1 + money rate = (1 + inflation rate) / (1 + real rate)
E. 1 + inflation rate = (1 + money rate) x (1 + real rate)
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