Free Access CIMA.BA2.v2022-02-11.q137 Practice Test (Page 4)

Question 11

Which ONE of the following would be classified as an internal environmental cost?

A.Carbon emissions

B.Waste disposal costs

C.Social welfare costs

D.Health care costs

Question 12

In investment appraisal, the net present value (NPV) is

A.The difference between the present value of the project's profit and the present value of the initial investment.

B.The difference between the present value of the project's cash inflows and the present value of the cash outflows.

C.The present value of the project's cash inflow.

D.The discount rate at which the project's cash inflows are equal to the cash outflows.

Question 13

A company wishes to compare the variability of its monthly sales revenue in country A with that of country B.
The two countries use different currencies. The monthly sales revenue for the last 48 months in country A (which is measured in S) has been analyzed as follows.

What is the coefficient of variation of this data?
Give your answer as a percentage to one decimal place.

Question 14

Which of the following is a valid definition of a cash budget?

A.A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.

B.A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.

C.A detailed budget of estimated cash inflows only, incorporating receipts from cash sales as well as from credit customers.

D.A detailed budget of estimated cash inflows and outflows incorporating revenue items only.

Question 15

The net present value (NPV) of an investment is as follows.
NPV at 14% = $6,320
NPV at 18% = ($4,600) negative
The internal rate of return (IRR) of the investment is closest to

A.16.3%

B.16.0%

C.14.6%

D.20.3%

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Question 11

Question 12

Question 13

Question 14

Question 15

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