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CIMA Business Accounting BA2 這是為了考生們特別製作的考試資料。

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CIMA BA2最新考證 - 也從考生那裏得到了很好的評價。

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BA2 PDF DEMO:

QUESTION NO: 1
Which THREE of the following statements could explain why a favourable sales volume contribution variance has arisen?
A. The actual contribution per unit was higher than standard
B. Higher quality output attracted more customers than expected
C. The original budgeted sales volume was set unrealistically low
D. The actual selling price was lower than standard
E. The original budgeted sales volume was set unrealistically high
F. The actual selling price was higher than standard
Answer: B,C,D

QUESTION NO: 2
A small airport's management accountant has prepared the following management report on the performance of its four retail outlets.
Which retail outlet has the highest contribution per square metre?
A. Outlet A
B. Outlet C
C. Outlet D
D. Outlet B
Answer: B

QUESTION NO: 3
Based upon extensive historical evidence, a company's daily sales volume is known to be normally distributed with a mean of 1,728 units and a standard deviation of 273 units.
What is the probability that, on any one day, the sales volume will be at least 1,300 units?
A. 44.18%
B. 73.89%
C. 5.82%
D. 94.18%
Answer: D

QUESTION NO: 4
An organisation's management report contains the following data:
Which division has the highest operating margin percentage?
A. Division A
B. Division B
C. Division C
D. Division D
Answer: C

QUESTION NO: 5
CL produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There is no opening work in progress.
What was the value of normal loss during the month? Give your answer to one decimal place.
Answer:
£275.1

ATLASSIAN ACP-120 - 你不會後悔這樣做的,花很少的錢取得如此大的成果這是值得的。 Oracle 1z0-1108-2 - 因為這是國際廣泛認可的資格,因此參加CIMA的認證考試的人也越來越多了。 現在CIMA SAP C_OCM_2503 認證考試是IT行業裏的熱門考試,很多IT行業專業人士都想拿到CIMA SAP C_OCM_2503 認證證書。 API API-580題庫資料包含真實的考題體型,100%幫助考生通過考試。 Huawei H20-693_V2.0 - Royalholidayclubbed提供的產品有很高的品質和可靠性。

Updated: May 28, 2022

 

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Revised: 21 Oct 2007

 

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