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CIMA Business Accounting BA2 因為它可以幫你節省很多的時間。

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BA2 PDF DEMO:

QUESTION NO: 1
A company has produced its cash budget for the year and is concerned at the level of the cash deficit being shown. Which THREE of the following would enable the company to reduce its cash deficit in the short term?
A. Purchase new non-current assets to increase productivity levels
B. Lease rather than purchase new non-current assets
C. Reduce inventory level of finished goods
D. Increase the overdraft facility
E. Take longer to pay suppliers
F. Increase receivable levels to encourage sales
Answer: B,C,E

QUESTION NO: 2
Refer to the exhibit.
The profit/volume graph below has been prepared for a product for which the following data are available for a period:
Selling price - $28 per unit
Variable cost - $23 per unit
Fixed cost - $4 per unit
Forecast sales volume is 1,000 units each period.
The value of P in units is:
Answer:
800

QUESTION NO: 3
A company is appraising two projects. Both projects are for five years. Details of the two projects are as follows.
Based on the above information, which of the following statements is correct?
A. The annuity factor for project A would double the annuity factor for project B.
B. An annuity could be used to calculate the net present value of the projects.
C. The annuity factor for project A would be lower than the annuity factor for the project
D. A perpetuity could be used to calculate the net present value of the projects.
Answer: B

QUESTION NO: 4
The gradient of the line plotted on a profit/volume (PV) graph is determined by:
A. The number of units sold
B. The fixed costs
C. The margin of safety
D. The profit/volume ratio
Answer: D

QUESTION NO: 5
The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of
$2,100,000.
During month 10, sales revenue was $450,000 and variable costs were $270,000.
What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?
A. 70,9%
B. 41,5%
C. 40,0%
D. 58,5%
Answer: D

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Updated: May 28, 2022

 

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Revised: 21 Oct 2007

 

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