CIMA CIMAPRA17 BA2 1
Q: 1
According to CIMA’s Code of Ethics, CIMA members should not allow bias, conflict of interest of the
influence of other people to override their professional judgement.
This is an example of:
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Q: 2
Which of the following may result in a favourable material price variance? (Select ALL that apply.)
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Q: 3
The correlation coefficient is calculated using which of the following values;
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Q: 4
In a company that manufactures many different products on the same production line, which TWO of
the following would NOT be classified as indirect production costs? (Choose two.)
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Q: 5
Refer to the exhibit. 
Each unit of product 'Yell' uses 3 kgs of material 'X'. The budgeted details for July are as follows: It is anticipated that sales of product 'Yell' in July will be 5,000 units. The amount of material 'X' that needs to be purchased in July is:
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Q: 6
When sales and output have passed the break-even point, the contribution per unit, for each unit
then sold, becomes:
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Q: 7
Refer to the exhibit.
Vertical axis = £; horizontal axis = level of activity
This graph is known as a:
Vertical axis = £; horizontal axis = level of activity
This graph is known as a:Options
Q: 8
During the completion of Job A, £1,000 worth of material was transferred to it from Job B which had
finished ahead of schedule.
How will this be inputted into the Job B account?
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Q: 9
Refer to the exhibit.
In this profit/volume graph, which distance indicates the contribution earned at level of activity L?
In this profit/volume graph, which distance indicates the contribution earned at level of activity L?Options
Q: 10
Which of the following is not an advantage of IRR?
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Question 1 of 10
