C1模拟题（一）
Question 1
Which of the following words DOES NOT describe a main focus of management accounting?
A. Planning
B. Control
C. External
D. Decision-making
Question 2
CIMA defines management accounting as:“The application of the principles of accounting and financial management to create, protect, preserve and increase value for the _________________ of for-profit and not-for profit enterprises in the public and private sectors”.
A. Auditors
B. Stakeholders
C. Owners
D. Customers
Question 3
Which of the following statements are true?
1. The main role of the management accountant is to produce financial accounts
2. Management accountants always work within the finance function
3. Management accountants always work in partnership with business managers
A. 1 and 2 only
B. 2 and 3 only
C. 1 and 3 only
D. None of the above
Question 4
Which of the following words complete the statement below?
____________ accounts are prepared for external stakeholders. Management accounts are prepared for _____________ stakeholders.
A. Shadow, Internal
B. Financial, Internal
C. Financial, External
D. Internal, Budget
Question 5
Which THREE of the following statements about CIMA are true?
A. CIMA was established over 90 years ago
B. CIMA members may only work in the UK
C. CIMA members and students must comply with the CIMA code of ethics
D. CIMA members work mainly on the production of financial accounts
E. CIMA members are not qualified to work as finance directors
F. CIMA members work in all areas of business
Question 6
ABC absorbs fixed production overheads in one of its departments on the basis of machine hours. There were 100,000 budgeted machine hours for the forthcoming period. The fixed production overhead absorption rate was £2·50 per machine hour.
During the period, the following actual results were recorded:
Standard machine hours 110,000
Fixed production overheads $300,000
Which ONE of the following statements is correct?
A. Overhead was $25,000 over-absorbed
B. Overhead was $25,000 under-absorbed
C. Overhead was $50,000 over-absorbed
D. No under- or over-absorption occurred
Question 7
The audit fee paid by a manufacturing company would be classified by that company as:
A. A production overhead cost
B. A selling and distribution cost
C. A research and development cost
D. An administration cost
Question 8
Cost centres are
A. Units of output or service for which costs are ascertained.
B. Functions or locations for which costs are ascertained.
C. A segment of the organisation for which budgets are prepared.
D. Amounts of expenditure attributable to various activities.
Question 9
A company uses the repeated distribution method to reapportion service department costs. The use of this method suggests
A. The company’s overhead rates are based on estimates of cost and activity levels, rather than actual amounts
B. There are more service departments than production cost centres
C. The company wishes to avoid under- or over-absorption of overheads in its production cost centres
D. The service departments carry out work for each other
Question 10
Which ONE of the following costs would NOT be classified as a production overhead cost in a food processing company?
A. The cost of renting the factory building
B. The salary of the factory manager
C. The depreciation of equipment located in the materials store
D. The cost of ingredients
