Free Access CIMA.BA2.v2022-02-11.q137 Practice Test (Page 29)

Question 136

A company that uses standard costing wishes to reconcile the difference between the profit for a period calculated using absorption costing with that calculated using marginal costing.
Which TWO of the following will NOT help with this reconciliation? (Choose two.)

A.The opening inventory.

B.The under or over absorbed fixed production overheads.

C.The actual fixed production overheads.

D.The closing inventory.

E.The fixed production overhead absorption rate.

Question 137

Which one of the following is an advantage of placing the management accounting function within a centralized finance department?

A.The management accountant obtains better knowledge of specific parts of the business

B.Communications are improved between the managers and the management accountant

C.Costs are reduced

D.The management accounting function is an integral part of the business

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Question 136

Question 137

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