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我們Royalholidayclubbed提供的培訓工具包含我們的IT專家團隊研究出來的備考心得和相關的考試材料。也有關於CIMA BA2考試重點認證考試的考試練習題和答案。以我們Royalholidayclubbed在IT行業中的高信譽度可以給你提供100%的保障，為了讓你更安心的選擇購買我們，你可以先嘗試在網上下載我們提供的關於CIMA BA2考試重點認證考試的部分考題及答案。不需要大量的時間和金錢，僅需30個小時左右的特殊培訓，你就能輕鬆通過你的第一次參加的CIMA BA2考試重點 認證考試。Royalholidayclubbed能為你提供與真實的考試題目有緊密相似性的考試練習題。可以保證你第一次參加CIMA BA2考試重點的認證考試就以高分順利通過。

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IT行業中很多雄心勃勃的專業人士為了在IT行業中能更上一層樓，離IT頂峰更近一步，都會選擇CIMA BA2考試重點這個難度較高的認證考試來獲取通認證證書從而獲得行業認可。CIMA BA2考試重點的難度比較高所以通過率也比較低。但是報名參加CIMA BA2考試重點認證考試是個明智的選擇，因為在如今競爭激烈的IT行業應該要不斷的提升自己。但是您可以選擇很多方式幫你通過考試。

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BA2 PDF DEMO:

QUESTION NO: 1
Why is it important to have a professional body such as CIMA in management accounting?
A. To increase the employability of accountants
B. To punish those who breach standards
C. Helps make sure certain standards are set and maintained
D. Regulates the amount accountants in circulation
E. Ensures certain standards are set and maintained
Answer: E

QUESTION NO: 2
VL manufactures a single product. The management accountant has estimated that the margin of safety as a percentage of budgeted sales is 25%. The company's profit/volume ratio is 20%, variable costs are $8 per unit and budgeted sales for the year are 80,000 units.
The budgeted fixed costs for the year, to the nearest $000, are.
Answer:
$120000

QUESTION NO: 3
Which one of the following is an advantage of business partnering roles for the management accounting function within an organisation?
A. Management accounting practices are more likely to be consistent throughout the organisation
B. The management accountant is more likely to be focused on the objectives of the organisation as a whole
C. Communications are improved between the managers and the management accountant
D. Costs are reduced
Answer: C

QUESTION NO: 4
Refer to the exhibit.
The budget for WP for the month of September contained the following data:
During the month the actual number of units produced was 1,860. The management accounts showed a direct material price variance of $1,200F and direct material usage variance of $180A. The direct materials purchased were 1,200 kg.
The actual quantity of material used in the month was
Answer:
960 kg

QUESTION NO: 5
Refer to the exhibit.
The following information is available for a production process:
The cost per unit of good output is:
Give your answer to 2 decimal places.
Answer:
£13.17

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Updated: May 28, 2022

by RHC.

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