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Free CIMA CIMAPRO19-P02-1-ENG Exam Questions

Try our Free Demo Practice Tests for Comprehensive CIMAPRO19-P02-1-ENG Exam Preparation

  • CIMA CIMAPRO19-P02-1-ENG Exam Questions
  • Provided By: CIMA
  • Exam: P2 Advanced Management Accounting
  • Certification: CIMA Professional Qualification
  • Total Questions: 205
  • Updated On: Apr 28, 2025
  • Rated: 4.9 |
  • Online Users: 410
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  • Question 1
    • A company makes three products, E, F and G. Total overheads for the year are expected to be $1.2 million, with the following split between cost pools:
      Cost driver information has been estimated as follows:

      1

      The company plans to make 10,000 units of product E in the year, with an expected direct cost of $0.60 per unit. This annual production of product E is expected to require 20 quality inspections, 28 purchase requisitions, and 400 kilogrammes of materials.
      What is the overhead cost per unit of product E?

      Answer: A
  • Question 2
    • A company has a 31 December year end and pays corporation tax at a rate of 30%. Corporation tax is payable 12 months after the end of the year to which the cash flows relate. The company can claim tax allowable depreciation at a rate of 25% reducing balance. It pays $1 million for a machine on 31 December 20X4. The company's cost of capital is 10%.
      What is the present value of the benefit of the first portion of tax allowable depreciation?

      Answer: D
  • Question 3
    • Company D is about to launch an innovative and unique product which may face direct competition within three years. The company needs to achieve a rapid payback on all investments because it has limited access to external finance.
      Which is the most appropriate pricing strategy for company D's new product, and for what reason?

      Answer: C
  • Question 4
    • A company is classifying its quality costs to prepare a quality cost report. Which of the following are conformance costs?
      Select ALL that apply.

      Answer: C,D
  • Question 5
    • Which of the following statements about the use of traditional budgeting compared with a beyond budgeting approach is correct?

      Answer: B
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