CIMA—C1模拟题及分析（2）1. The term “budget slack” refers to theA. Extended lead time between the preparation of the functional budgets and the master budget.B. Difference between the budgeted output and the breakeven output.C. Additional capacity available which can be budgeted for.D. Deliberate over-estimation of costs and under-estimation of revenues in a budget.2． RS is currently preparing the production budget for Product A and the material purchase budget for material X for the forthcoming year. Each unit of Product A requires 5 kgs of material X. The anticipated opening inventory for Product A is 5,000 units and the company wishes to increase the closing inventory by 30% by the end of the year.The anticipated opening inventory for material X is 50,000 kgs and in order to avoid stock outs the required closing inventory has been increased to 60,000 kgs.The Sales Director has confirmed a sales requirement of 70,000 units of Product A. How many units of Product A will need to be produced?A. 68,500 unitsB. 71,500 unitsC. 76,500 unitsD. 80,000 units3． RS is currently preparing the production budget for Product A and the material purchase budget for material X for the forthcoming year. Each unit of Product A requires 5 kgs of material X. The anticipated opening inventory for Product A is 5,000 units and the company wishes to increase the closing inventory by 30% by the end of the year.The anticipated opening inventory for material X is 50,000 kgs and in order to avoid stock outs the required closing inventory has been increased to 60,000 kgs.The Sales Director has confirmed a sales requirement of 70,000 units of Product A. What will be the purchases budget for material X?A. 347,500 kgsB. 350,000 kgsC. 357,500 kgsD. 367,500 kgs4. The principal budget factor is theA. Factor which limits the activities of the organisation and is often the starting point in budget preparation.B. Budgeted revenue expected in a forthcoming period.C. Main budget into which all subsidiary budgets are consolidated.D. Overestimation of revenue budgets and underestimation of cost budgets, which operates as a safety factor against risk.5. Which of the following would NOT be included in a cash budget?(i) Depreciation(ii) Provisions for doubtful debts(iii) Wages and salariesA. (i) and (ii) onlyB. (ii) and (iii) onlyC. (iii) onlyD. (i) only6. Overtime premium isA. The additional amount paid for hours worked in excess of the basic working week.B. The additional amount paid over and above the normal hourly rate for hours worked in excess of the basic working week.C. The additional amount paid over and above the overtime rate for hours worked in excess of the basic working week.D. The overtime rate.7. A standard cost isA. The planned unit cost of a product, component or service in a period.B. The budgeted cost ascribed to the level of activity achieved in a budget centre in a control period.C. The budgeted production cost ascribed to the level of activity in a budget period.D. The budgeted non-production cost for a product, component or service in a period.8. X operates a standard marginal costing system. The following budgeted and standard cost information is available:Budgeted production and sales 10,000 unitsDirect material cost – 3 kg x $10 $30 per unit Actual results for the period were as follows: Production and sales 11,500 unitsDirect material – 36,000 kg $342,000The direct material price variance isA. $18,000 adverseB. $3,000 adverseC. $3,000 favourableD. $18,000 favourable9．Y operates a standard marginal costing system. The following budgeted and standard cost information is available:Budgeted production and sales 10,000 unitsDirect material cost – 3 kg x $10 $30 per unitActual results for the period were as follows:Production and sales 11,500 unitsDirect material – 36,000 kg $342,000 The direct material usage variance isA. $15,000 adverseB. $14,250 adverseC. $14,250 favourableD. $15,000 favourable10. Which ONE of the following factors could explain a favourable direct material usage variance?A. More staff were recruited to inspect for quality, resulting in a higher rejection rate.B. When estimating the standard product cost, usage of material had been set using ideal standards.C. The company had reduced training of production workers as part of a cost reduction exercise.D. The material price variance was adverse.11. G repairs electronic calculators. The wages budget for the last period was based on a standard repair time of 24 minutes per calculator and a standard wage rate of $10.60 per hour. Following the end of the budget period, it was reported that: Number of repairs 31,000Labour rate variance $3,100 (A) Labour efficiency variance NilBased on the above information, the actual wage rate during the period was:A. $10.35 per hourB. $10.60 per hourC. $10.85 per hourD. $11.10 per hour12．P operates a standard marginal costing system. The following budgeted and standard cost information is available:Budgeted production and sales 10,000 units Variable production overheads – 5 hours x $4 $20 per unit Actual results for the period were as follows:Production and sales 11,500 units Variable production overheads – 52,000 hours $195,000The variable production overhead expenditure variance isA. $35,000 adverseB. $13,000 adverseC. $13,000 favourableD. $35,000 favourable13. XYZ operates an integrated accounting system. The material control account at 31 March 2011 shows the following information:Material control account$ $Balance b/d 50,000 Production overhead control account 10,000Creditors 100,000 ? 125,000Bank 25,000 Balance c/d 40,000175,000 175,000The $125,000 credit entry represents the value of the transfer to theA. Cost of sales accountB. Finished goods accountC. Profit and loss accountD. Work-in-progress account14.R makes one product, which passes through a single process. Details of the process account for period 1 were as follows:$Material cost – 20,000 kg 26,000Labour cost 12,000Production overhead cost 5,700Output 18,800 kgNormal losses 5% of inputThere was no work-in-progress at the beginning or end of the period. Process losses have no value. The cost of the abnormal loss (to the nearest $) isA. $437B. $441C. $460D. $46515. In a standard cost bookkeeping system, when the actual material usage has been greater than the standard material usage, the double entry to record this is:A. Debit the material usage variance account, Credit the raw material control accountB. Credit the material usage variance account, Debit the raw material control accountC. Debit the material usage variance account, Credit the work-in-progress accountD. Credit the material usage variance account, Debit the work-in-progress account16. A company produces a single product that passes through two processes. The details for process 1 are as follows:Materials input 20,000 kg at $2•50 per kgDirect labour $15,000Production overheads 150% of direct labourNormal losses are 15% of input in process 1 and without further processing any losses can be sold as scrap for $1 per kg.The output for the period was 18,500 kg from process 1.There was no work-in-progress at the beginning or end of the period.What value (to the nearest $) will be credited to the process 1 account in respect of the normal loss?A. NilB. $3,000C. $4,070D. $5,25017. A company has been asked to quote for a job. The company aims to make a net profit of 30% on sales. The estimated cost for the job is as follows:Direct materials 10 kg @ £10 per kg Direct labour 20 hours @ £5 per hourVariable production overheads are recovered at the rate of £2 per labour hour.Fixed production overheads for the company are budgeted to be £100,000 each year and are recovered on the basis of labour hours.There are 10,000 budgeted labour hours each year. Other costs in relation to selling, distribution and administration are recovered at the rate of £50 per job.The company quote for the job should beA. £572B. £637C. £700D. £83318.A company produces a single product that passes through two processes. The details for process 1 are as follows:Materials input 20,000 kg at $2•50 per kgDirect labour $15,000Production overheads 150% of direct labourNormal losses are 15% of input in process 1 and without further processing any losses can be sold as scrap for £1 per kg.The output for the period was 18,500 kg from process 1.There was no work-in-progress at the beginning or end of the period. What is the value (to the nearest $) of the output to process 2?19. In an integrated bookkeeping system, when the actual production overheads exceed the absorbed production overheads, the accounting entries to close off the production overhead account at the end of the period would be:A. Debit the production overhead account and credit the work-in-progress account.B. Debit the work-in-progress account and credit the production overhead account.C. Debit the production overhead account and credit the profit and loss account.D. Debit the profit and loss account and credit the production overhead account.20. In a standard cost bookkeeping system, when the actual material price exceeds the standard price, the double entry to record the difference in price is:A. Debit the material price variance account and credit the raw material control accountB. Credit the material price variance account and debit the raw material control accountC. Debit the material price variance account and credit the work-in-progress accountD. Credit the material price variance account and debit the work-in-progress account试题答案：1、【答案】 A2、【答案】 D3、【答案】 B4、【答案】 D5、【答案】 A6、【答案】 A7、【答案】 B8、【答案】 A9、【答案】 D10、【答案】 A11、【答案】 D12、【答案】 C13、【答案】 C14、【答案】 D15、【答案】 C16、【答案】 A17、【答案】 B18、【答案】 C19、【答案】 C20、【答案】 D参与CIMA的考生可按照复习计划有效进行，另外高顿网校官网CIMA考试辅导高清课程已经开通，还可索取CIMA考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。