C1模拟题参考答案
C1模拟题目参考答案如下： ...
10/13 14:10
C1模拟题（五）
Question 41 Which of the following are characteristics of service costing? (i) High levels of indirect costs as a proportion of total cost (ii) Use of composite cost units (iii) Use of equivalent units A. (i) only B. (ii) only C. (i) and (ii) only D. All of them Question 42 The incomplete process account relating to period 4 for a company...
10/13 14:10
C1模拟题（四）
Question 31 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 31,000 Labour rate variance $3,100 (A) Labour efficiency variance Ni...
10/13 13:10
C1模拟题（三）
Question 21 The term budget slack refers to the A. 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 revenu...
10/12 19:10
C1模拟题（二）
Question 11 An engineering firm operates a job costing system. Production overhead is absorbed at the rate of $8.50 per machine hour. In order to allow for non-production overhead costs and profit, a mark up of 60% of prime cost is added to the production cost when preparing price estimates. The estimated requirements of job number 808 ar...
10/12 19:10
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 ___________...
10/12 19:10
CIMA战略段各考试要点
E3 Interacting with the Competitive Environment -20% Change Management -20% Evaluation of Strategic Options -30% Implementation of Strategic Plans -30% P3 Management Control Systems -10% Risk and Internal Control -25% Review and Audit of Control Systems -15% Management of Financial Risk -35% Risk and Control in Information Systems -15% F3...
10/12 13:10
CIMA管理阶段各考试要点
E2 Strategic Management and Assessing the Competitive Environment -30% Project Management -40% Management of Relationships -30% P2 Pricing and Product Decisions -30% Cost Planning and Analysis for Competitive Advantage -30% Budgeting and Management Control -20% Control and Performance Measurement of Responsibility Centres -20% F2 Group Fi...
10/12 11:10
CIMA运营阶段各考试要点
E1 The Global Business Environment -20% Information Systems -20% Operations Management -20% Marketing -20% Managing Human Capital -20% P1 Cost Accounting Systems -30% Forecasting and Budgeting Techniques -10% Project Appraisal -25% Dealing with Uncertainty in Analysis -15% Managing Short Term Finance -20% F1 Principles of Business Taxatio...
10/12 11:10
CIMA基础阶段各考试要点
Co1 管理会计基础考试要点： The context of management accounting 10% Cost identification and behaviour 25% Planning within organisations 30% Accounting control systems 20% Decision making 15% Co2财务会计基础考试要点： Conceptual and regulatory framework 20% Accounting systems 20% Preparation of accounts for single ent...
10/11 15:10
