CIMA—C4模拟题及分析(2)12116.pdf

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1、 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 1 CIMAC4 模拟题及分析（2）1 Which of the following issues are true of objectives in non-for-profit organisations?(i)Conflict between the goals of different stakeholders(ii)A complex set of objectives(iii)Difficulty in setting measures for their performance(iv

2、)Those that benefit from the good or service offered may not pay for it A.(i),(ii)and(iii)only B.(ii),(iii)and(iv)only C.(i),(iii)and(iv)only D.All of them 2 Not-for-profit organisations have all the following features except one,which ONE is the EXCEPTION?A.They need to be efficiently run B.They of

3、ten have a range of organisation objectives C.Their primary aim is to make financial surpluses D.They have more than one group of stakeholders 3 All but one of the following are characteristics of all organisations.Which ONE is the not a characteristic of all organisations?A.The pursuit of objective

4、s B.The need to measure performance C.They need to compete with other organisations D.They have a range of stakeholders 4 X plc has 1 million shares issued.It has an EPS figure of$0.10.X is planning a new investment project which is expected to raise profits after tax by$50,000.This project will be

5、financed by an issue of an additional 250,000 shares.After the project is completed,the new EPS will be:A.$0.2 B.$0.12 C.$0.08 D.$0.15 5 Which of the following might lead to a rise in earnings per share for a company?A.A rise in corporate tax B.An issue of new shares C.A fall in its rate of return o

6、n capital employed 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 2 D.A fall interest rates 6 Which of the following are reasons why future income is usually valued less than current income?(i)Inflation may reduce the value of future income(ii)Future income flows are riskier than current flows(iii)

7、The lender must delay the pleasure from the consumption that the money could buy now(iv)Higher interest rates A.(i)and(ii)only B.(i)and(iii)only C.(ii),(iii)and(iv)only D.(i),(ii)and(iii)only 7 If,in the long run,a business doubles all the inputs it uses,but total physical output less than doubles,t

8、he business is experiencing:A.Diminishing returns.B.Decreasing returns to scale.C.Price elasticity of demand of less than 1 D.Market saturation 8 The minimum condition for a business to continue to operate in the short run is that:A.Its revenue is sufficient to cover variable costs.B.Its revenue is

9、at least equal to its total costs.C.Its marginal revenue is equal to its marginal cost.D.It is making normal profits.9 All of the following are internal economies of scale for a firm EXCEPT which ONE?A.The firm is able to reduce administration costs per unit of output when it opens a second producti

10、on plant.B.The firm can buy raw materials from other firms at lower prices when it buys in bulk.C.TV advertising costs can be spread over a larger output.D.Training costs are reduced when the firm can draw on the development of pool of skilled labour in the region due to colleges setting up training

11、 courses for the industry.10 In order to remain in business in the short run,a firms revenue must be sufficient to cover:A.Its fixed costs B.Its variable costs C.Its total costs D.Its total costs minus normal profit 11 The initial fall for a business in the short run average cost per unit of its out

12、put is the result of:A.Diminishing returns to a fixed factor 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 3 B.Diseconomies of scale C.The spreading of fixed cost over a larger output D.A fall in total variable costs 12 The profit-maximising output will always be where:A.Average cost=marginal reve

13、nue.B.Marginal cost=marginal revenue.C.Average cost=average revenue.D.Marginal cost=average revenue.13 A business has the following costs:Output Fixed Cost Total variable cost 10$100$150 11$100$164 12$100$176 The average cost of production for output 11 is$_ 14 The breakeven output for a firm will b

14、e where:A.Average cost is equal to average revenue B.Average cost is at a minimum C.Average revenue starts to fall D.Average cost starts to rise 15 The profit maximising level of output for a business is where:A.Average costs are lowest B.The difference between total cost and total revenue is greate

15、st C.Where average revenue is highest D.Where average revenue is equal to average cost 16 he optimum level of output for a business is where:A.Profits are maximised B.Revenue is maximised C.Marginal cost is minimised D.Average cost is minimised 17 ll of the following are example of the sources of in

16、ternal economies of scale for a business except one.Which ONE is the EXCEPTION?A.Lower external financing costs for a larger firm B.Greater specialisation of tasks in its labour force C.Lower supply costs resulting from its bulk buying D.Lower production costs resulting from long run technical chang

17、e in the economy 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 4 18 hich ONE of the following will tend to make the demand for a companys product LESS price elastic?A.A fall in consumer incomes.B.A rise in the price of complementary goods.C.A fall in the number of substitute goods.D.A lower price

18、for the good.19 n a market economy,prices perform all of the following functions EXCEPT which ONE?A.A means of allocating resources between competing uses.B.A means of ensuring a fair distribution of incomes.C.A signal to consumers.D.A signal to producers.20 hich ONE of the following will produce th

19、e largest fluctuations in a market price?A.Large shifts in supply with price elastic demand.B.Large shifts in supply with price inelastic demand.C.Large shifts in supply with perfectly price elastic demand.D.Small shifts in supply with price elastic demand.试题答案：1、【答案】D 2、【答案】C 3、【答案】C 4、【答案】B 5、【答案】

20、D 6、【答案】D 7、【答案】B 8、【答案】A 9、【答案】D 10、【答案】C 11、【答案】C 12、【答案】B 13、【答案】$24 14、【答案】A 15、【答案】B 16、【答案】D 17、【答案】D 18、【答案】C 19、【答案】B 20、【答案】B 参与 CIMA 的考生可按照复习计划有效进行，另外高顿网校官网 CIMA 考试辅导高清课程已经开通，还可 财经网络教育领导品牌 _ 高顿网校 All Rights Reserved 版权所有 复制必究 5 索取 CIMA 考试通关宝典，针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。更多详情可登录高顿网校官网或关注高顿网校微信咨询进行咨询。