Free CIMA CIMAPRO19-P02-1-ENG Exam Questions
Absolute Free CIMAPRO19-P02-1-ENG Exam Practice for Comprehensive Preparation
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CIMA CIMAPRO19-P02-1-ENG Exam Questions
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Provided By: CIMA
- Exam: P2 Advanced Management Accounting
- Certification: CIMA Professional Qualification
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Total Questions: 205
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Updated On: Jul 24, 2026
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Rated: 4.9 |
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Online Users: 410
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Question 1
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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?
Answer: D
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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%.
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Question 2
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Company D is about to launch an innovative and unique product which may face direct competition within three years. The company needs to achieve a rapid payback on all investments because it has limited access to external finance.
Which is the most appropriate pricing strategy for company D's new product, and for what reason?
Answer: C
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Company D is about to launch an innovative and unique product which may face direct competition within three years. The company needs to achieve a rapid payback on all investments because it has limited access to external finance.
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Question 3
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Which of the following statements is TRUE about the activity based costing system when compared to absorption costing method?
Answer: C
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Which of the following statements is TRUE about the activity based costing system when compared to absorption costing method?
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Question 4
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Which TWO of the following actions taken during the budgetary planning process will result in the creation of budgetary slack?
Answer: A,C
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Which TWO of the following actions taken during the budgetary planning process will result in the creation of budgetary slack?
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Question 5
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Which TWO of the following conditions are necessary for a learning curve to apply?
Answer: A,B
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Which TWO of the following conditions are necessary for a learning curve to apply?