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Name: | P2 Advanced Management Accounting |
Exam Code: | CIMAPRO19-P02-1-ENG |
Certification: | CIMA Professional Qualification |
Vendor: | CIMA |
Total Questions: | 205 |
Last Updated: | May 14, 2024 |
Which of the following statements are correct with regard to responsibility centres?
Select ALL that apply.
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?
A company makes three products, E, F and G. Total overheads for the year are expected to be $1.2 million, with the following split between cost pools:
When considering a capital investment, relevant costs for decision making have which THREE of the following features?
Which TWO of the following expressions are correct?