Cima selftestengine new Release P2 Cima Management Questions by Niya q18 vce pdf

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Exam Name:	Advanced Management Accounting
Exam Code:	P2 Dumps
Vendor:	CIMA	Certification:	CIMA Management
Questions:	202 Q&A's	Shared By:	niya

Question 20

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?

Options:

$250,000

$227,500

$75,000

$68,175

Discussion

Question 21

An organization's transfer pricing system involves:

• The transferring division receiving $20 per unit; an amount equal to its variable costs.

• The receiving division paying an additional $30,000 every month to the transferring division.

Which transfer pricing system is the organization using?

Options:

Dual transfer prices

Two part tariff

Cost-plus

Variable cost plus opportunity cost

Discussion

Question 22

In accordance with a just-in-time (JIT) philosophy, which of the following is regarded as a value added activity?

Options:

Inspecting raw material deliveries

Moving work in progress around production facilities

Holding inventory

Dispatching products to customers

Discussion

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Question 23

There is a 60% probability of a project yielding a positive net present value (NPV) of $280,000 and a 30% probability of it yielding a positive NPV of $140,000.

The only other possible outcome is that the project will yield a negative NPV of $160,000.

What is the expected value of the project's NPV?

Options:

$194,000

$210,000

$280,000

$260,000

Discussion

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