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這個考古題為你搜集並解析了很多優秀的過去考試考過的問題,並且根據最新的大綱加入了很多可能出現的新問題。这是一个可以保证你一次通过考试的考古題。

BA2 PDF DEMO:

QUESTION NO: 1
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: 2
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: 3
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

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
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

DAMA DMF-1220 - 就好比我,平時不努力,老大徒傷悲。 Google Associate-Data-Practitioner - 那麼,你就有必要時常提升自己了。 Google Professional-Cloud-Network-Engineer - 因此,Royalholidayclubbed可以给大家提供更多的优秀的参考书,以满足大家的需要。 Oracle 1z0-1124-25 - 快點來體驗一下吧。 CIDQ IDFX - 如果不相信就先試用一下。

Updated: May 28, 2022

 

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