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CIMA P2 Exam With Confidence Using Practice Dumps

Exam Code:
P2
Exam Name:
Advanced Management Accounting
Certification:
CIMA Management
Vendor:
CIMA
Questions:
184
Last Updated:
Dec 21, 2024
Exam Status:
Stable
CIMA P2

P2: CIMA Management Exam 2024 Study Guide Pdf and Test Engine

Are you worried about passing the CIMA P2 (Advanced Management Accounting) exam? Download the most recent CIMA P2 braindumps with answers that are 100% real. After downloading the CIMA P2 exam dumps training , you can receive 99 days of free updates, making this website one of the best options to save additional money. In order to help you prepare for the CIMA P2 exam questions and verified answers by IT certified experts, CertsTopics has put together a complete collection of dumps questions and answers. To help you prepare and pass the CIMA P2 exam on your first attempt, we have compiled actual exam questions and their answers. 

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Advanced Management Accounting Questions and Answers

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Question 1

Which of the following is a correct description of the key features of net present value?

Options:

A.

It adjusts the relevant cash flows of a project to reflect the time value of money. The discount rate used is always the company's weighted average cost of capital.

B.

It adjusts the relevant cash flows of a project to reflect the time value of money. The discount rate used reflects the risk of the project.

C.

It adjusts the relevant profits of a project to reflect the time value of money. The discount rate used reflects the risk of the project.

D.

It adjusts the relevant cash flows of a project after the deduction of depreciation charges to reflect the time value of money. The discount rate used is always the company's weighted average cost of capital.

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Question 2

An organization is comprised of two divisions. One of the divisions manufactures a product that it sells both to an imperfect external market and to the other division.

The organization wishes to establish the most suitable basis for the transfer price for this product and is considering either a negotiated transfer price or a market-based transfer price.

Which of the following statements is correct?

Options:

A.

A negotiated transfer price could help to overcome the problem of establishing a single price for this external market.

B.

A single market price for all of the division's output can be determined easily whereas a negotiated transfer price may result in protracted negotiations.

C.

A negotiated transfer price will always result in goal congruence whereas this is not always true when using a single market-based transfer price.

D.

A market-based transfer price will ensure both divisional autonomy and goal congruence because part of the division's output is sold to the external market.

Question 3

A company has just completed the production of the first 16 batches of a product. A learning curve has been observed throughout. The following table gives further details.

To the nearest whole percentage, what rate of learning is implied?

Options:

A.

87%

B.

8%

C.

84%

D.

93%

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