Summer Sale Limited Time 65% Discount Offer - Ends in 0d 00h 00m 00s - Coupon code: get65

CIMA Updated P2 Exam Questions and Answers by wiktor

Page: 3 / 7

CIMA P2 Exam Overview :

Exam Name: Advanced Management Accounting
Exam Code: P2 Dumps
Vendor: CIMA Certification: CIMA Management
Questions: 202 Q&A's Shared By: wiktor
Question 12

Which of the following statements regarding multinational transfer pricing is INCORRECT?

Options:

A.

Transfer prices affect tax liabilities and royalties because of different laws in countries.

B.

If transfer prices are inflated, this will increase profits of buying division.

C.

Companies have incentives to set transfer price to increase revenues in low-tax countries.

D.

Companies have incentives to set transfer price to increase costs in high-tax countries.

Discussion
Question 13

A new product is being manufactured for the first time. The first unit required 600 minutes of labor to manufacture. It is expected that there will be a 90% learning curve for the first 20 units.

The learning index for a 90% learning curve is - 0.152.

Calculate the expected labor time to manufacture the 10th unit.

Your answer should be given to the nearest whole minute.

Options:

Discussion
Question 14

Which of the following is a key objective when agreeing a basis for setting transfer prices?

Options:

A.

Promoting goal congruence

B.

Increasing market share

C.

Rewarding profit centre managers

D.

Allocating overhead costs effectively

Discussion
Question 15

Endure Co. makes 1,000 units ofX and 2,000 units of Y.

Costs for X: Material $4, labour $8, direct overhead $2, fixed cost $4.

Costs for Y: Material $9, labour $9, direct overhead $4, fixed cost $6.

Selling price for X and Y are S19 and $25 respectively. Another company can sell ready made product X and product Y's to Endure Co, this company sells X at $12 and Y at $21. Advise Endure Co. on what would be the

most cost effective way to source products X and Y.

Options:

A.

Endure should buy X and Yfrom the other supplier.

B.

Endure should buy X but produce Y themselves.

C.

Endure should produce both X and Y themselves.

D.

Endure should buy Y but produce X themselves.

Discussion
Miley
Hey, I tried Cramkey Dumps for my IT certification exam. They are really awesome and helped me pass my exam with wonderful score.
Megan Jul 4, 2026
That’s great!!! I’ll definitely give it a try. Thanks!!!
Honey
I highly recommend it. They made a big difference for me and I'm sure they'll help you too. Just make sure to use them wisely and not solely rely on them. They should be used as a supplement to your regular studies.
Antoni Jul 20, 2026
Good point. Thanks for the advice. I'll definitely keep that in mind.
Annabel
I recently used them for my exam and I passed it with excellent score. I am impressed.
Amirah Jul 25, 2026
I passed too. The questions I saw in the actual exam were exactly the same as the ones in the Cramkey Dumps. I was able to answer the questions confidently because I had already seen and studied them.
Walter
Yayyy!!! I passed my exam with the help of Cramkey Dumps. Highly appreciated!!!!
Angus Jul 18, 2026
YES….. I saw the same questions in the exam.
Page: 3 / 7

P2
PDF

$69.65  $199

P2 Testing Engine

$78.75  $225

P2 PDF + Testing Engine

$87.15  $249