File Info
| Exam | E3 - Strategic Management Question Tutorial |
| Number | CIMAPRO17-BA2-X1-ENG |
| File Name | CIMA.CIMAPRO17-BA2-X1-ENG.TestKing.2020-02-19.36q.tqb |
| Size | 864 KB |
| Posted | Feb 19, 2020 |
| Download | CIMA.CIMAPRO17-BA2-X1-ENG.TestKing.2020-02-19.36q.tqb |
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Demo Questions
Question 1
Which of the following is a relevant cost?
- A sunk cost
- A committed cost
- An incremental cost
- A historical cost
Correct answer: C
Explanation:
Reference: https://www.acowtancy.com/textbook/cima-p1-2015/c1-relevant-costing/concept-of-relevant-costing/notes Reference: https://www.acowtancy.com/textbook/cima-p1-2015/c1-relevant-costing/concept-of-relevant-costing/notes
Question 2
Which of the following would NOT require taking into account the time value of money?
- Deciding to make a long-term investment in a project on the basis of its payback period.
- Selecting an investment project on the basis that it has a positive net present value (NPV).
- Calculating the present value of a five-year annuity.
- Taking a long-term investment decision on the basis of the project’s internal rate of return (IRR).
Correct answer: C
Explanation:
Reference: https://www.acowtancy.com/textbook/acca-fm/d1-investment-appraisal-techniques/npv/notes Reference: https://www.acowtancy.com/textbook/acca-fm/d1-investment-appraisal-techniques/npv/notes
Question 3
A small airport’s management accountant has prepared the following management report on the performance of its four retail outlets.
Which retail outlet has the highest contribution per square metre?
- Outlet A
- Outlet B
- Outlet C
- Outlet D
Correct answer: C
