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

Page: 5 / 7

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

Nell

Are these dumps reliable?

Ernie Feb 8, 2026

Yes, very much so. Cramkey Dumps are created by experienced and certified professionals who have gone through the exams themselves. They understand the importance of providing accurate and relevant information to help you succeed.

Ilyas

Definitely. I felt much more confident and prepared because of the Cramkey Dumps. I was able to answer most of the questions with ease and I think that helped me to score well on the exam.

Saoirse Feb 25, 2026

That's amazing. I'm glad you found something that worked for you. Maybe I should try them out for my next exam.

Anaya

I found so many of the same questions on the real exam that I had already seen in the Cramkey Dumps. Thank you so much for making exam so easy for me. I passed it successfully!!!

Nina Feb 20, 2026

It's true! I felt so much more confident going into the exam because I had already seen and understood the questions.

Joey

I highly recommend Cramkey Dumps to anyone preparing for the certification exam. They have all the key information you need and the questions are very similar to what you'll see on the actual exam.

Dexter Feb 16, 2026

Agreed. It's definitely worth checking out if you're looking for a comprehensive and reliable study resource.

Josie

I just passed my certification exam using their dumps and I must say, I was thoroughly impressed.

Fatimah Feb 10, 2026

You’re right. The dumps were authentic and covered all the important topics. I felt confident going into the exam and it paid off.

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

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

Page: 5 / 7

Title

Questions

Posted