BA2證照考試 & Cima Fundamentals Of Management Accounting真題材料 - Royalholidayclubbed

 

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這個資料的價值等同於其他一切的與考試相關的參考書。這種說法並不誇張。只要你用了它你就會發現,這一切都是真的。 PDF版的題庫方便你閱讀,為你真實地再現BA2證照考試考試題目,軟件版本的題庫作為一個測試引擎,可以幫你模擬真實的BA2證照考試考試環境,為考生做好充足的考前準備。通過CIMA BA2證照考試考試不再是夢想,我們的考古題就可以確保你成功。 已經報名參加考試的你,現在正在煩惱應該怎麼準備考試嗎?如果是這樣的話,請看下面的內容,我現在告訴你通過BA2證照考試考試的捷徑。

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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

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Updated: May 28, 2022

 

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