Month End Sale Limited Time 65% Discount Offer - Ends in 0d 00h 00m 00s - Coupon code: get65

CIMA Updated P2 Exam Questions and Answers by niya

Page: 5 / 7

CIMA P2 Exam Overview :

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:

A.

$250,000

B.

$227,500

C.

$75,000

D.

$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:

A.

Dual transfer prices

B.

Two part tariff

C.

Cost-plus

D.

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:

A.

Inspecting raw material deliveries

B.

Moving work in progress around production facilities

C.

Holding inventory

D.

Dispatching products to customers

Discussion
Hendrix
Great website with Great Exam Dumps. Just passed my exam today.
Luka Aug 31, 2024
Absolutely. Cramkey Dumps only provides the latest and most updated exam questions and answers.
Ivan
I tried these dumps for my recent certification exam and I found it pretty helpful.
Elis Sep 17, 2024
Agree!!! The questions in the dumps were quite similar to what came up in the actual exam. It gave me a good idea of the types of questions to expect and helped me revise efficiently.
Lennox
Something Special that they provide a comprehensive overview of the exam content. They cover all the important topics and concepts, so you can be confident that you are well-prepared for the test.
Aiza Oct 25, 2024
That makes sense. What makes Cramkey Dumps different from other study materials?
Mylo
Excellent dumps with authentic information… I passed my exam with brilliant score.
Dominik Aug 29, 2024
That's amazing! I've been looking for good study material that will help me prepare for my upcoming certification exam. Now, I will try it.
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:

A.

$194,000

B.

$210,000

C.

$280,000

D.

$260,000

Discussion
Page: 5 / 7

P2
PDF

$69.65  $199

P2 Testing Engine

$78.75  $225

P2 PDF + Testing Engine

$87.15  $249