Free CIMA CIMAPRO19-P02-1 Exam Practice Questions
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Question No 1
An electronics company sells a range of tablet computers. Tablet computers come complete with an operating system that is regarded as the market leader. The company aims to launch a new version of its hardware every eighteen months and a major update to its software every three years. The latest version of the tablet computer is always sold at a higher price, but the older version that has been replaced is then sold for a time at a discounted price. Which pricing model does this company appear to be using?
Question No 2
K Supermarket spends $80,000 per year on checking and processing receipts of inventory. Annual warehouse costs are a further $70,000 per year. These costs are currently treated as fixed overheads in the company's costing system. As an experiment, the company is preparing a direct profitability analysis of a small range of products, including fresh grapes. K Supermarket receives a total of 3,600 deliveries every year. 20% of these deliveries are of perishable goods such as grapes. It takes twice as long to process a delivery of perishable goods compared to a normal delivery because perishable goods have to be checked more carefully. Half of the warehouse costs are for the chilled store that is used to store perishable goods. At any time, the chilled store has 800 kilos of perishable goods in stock. K Supermarket receives 150 deliveries of grapes every year. Each delivery is for 100 kilos of grapes. The grapes spend an average of two days in the chilled store before they are sold. Calculate the total cost per kilo of checking, processing and storing grapes that should be taken into account in determining the profitability of grapes. Give your answer to the nearest whole cent.
Question No 3
A company is classifying its quality costs to prepare a quality cost report. Which of the following are conformance costs? Select ALL that apply.
Question No 4
Which of the following would change if the cost of capital of a proposed project was increased?
Question No 5
Division A and Division B are divisions of the same group. Division A transfers all of its output to Division B. Which THREE of these alternative transfer pricing bases will prevent any cost inefficiencies in Division A being passed on to Division B?
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Total 202 Questions
About This CIMAPRO19-P02-1 Question Bank
This page has 202 free practice questions for the CIMA CIMAPRO19-P02-1 (P2 Advanced Management Accounting) exam, last refreshed on 8th Sep 2026. Answer each question, then reveal the correct choice to check your understanding before deciding whether to unlock the full question bank.
The demo above is a sample of the complete CIMAPRO19-P02-1 question set. The full bank includes the PDF, downloadable practice test, and online exam-engine formats listed above, with free updates included for the duration you choose.
Frequently Asked Questions
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This demo includes a sample from our 202-question CIMAPRO19-P02-1 bank so you can check the format and difficulty before purchasing.
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Yes, the CIMA CIMAPRO19-P02-1 question bank is reviewed and refreshed periodically to reflect current exam objectives.
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PDF download, an online practice-test engine, and a combined bundle pack with 3, 6, or 12-month free updates.
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