BA2 – Fundamentals of Management Accounting Question Tutorial 온라인 연습
최종 업데이트 시간: 2024년04월23일,60문제.
당신은 온라인 연습 문제를 통해 CIMA CIMAPRO17-BA2-X1-ENG 시험지식에 대해 자신이 어떻게 알고 있는지 파악한 후 시험 참가 신청 여부를 결정할 수 있다.
시험을 100% 합격하고 시험 준비 시간을 35% 절약하기를 바라며 CIMAPRO17-BA2-X1-ENG 덤프 (최신 실제 시험 문제)를 사용 선택하여 현재 최신 60개의 시험 문제와 답을 포함하십시오.
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Question No : 1
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?
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Question No : 2
Which of the following is a valid definition of a cash budget?
A company is considering investing $57,000 in a machine that will last for five years, after which time it will have no value. The machine will generate additional revenue of $190,000 each year. Annual running costs, including depreciation of $11,400 will amount to $168,400.
Assuming that all cash flows occur evenly, the payback period of the investment in the machine is closest to:
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Question No : 6
In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)
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Question No : 7
Which TWO of the following are characteristics of Management Accounts? (Choose two.)
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Question No : 8
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?
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Question No : 9
A company uses standard absorption costing.
Budgeted and actual data for the latest period are as follows.
What was the production overhead absorption rate per unit?
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Question No : 10
The staffing policy for a supermarket is to have one cashier station open for every forecasted 20 customers per hour. Cashiers are hired by the hour as and when required, and do not perform any other duties.
The cost of the cashiers in relation to the number of customers would be classified as which type of cost?
The following data are available for a company that produces and sells a single product.
- The company’s opening finished goods inventory was 2,500 units.
- The fixed overhead absorption rate is $8.00 per unit.
- The profit calculated using marginal costing is $16,000.
- The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.
The company’s closing finished goods inventory is:
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Question No : 14
Which of the following would NOT be an appropriate performance measure for a profit centre manager?
