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CIMA BA2考題免費下載 - 人之所以能，是相信能。
周圍有很多朋友都通過了CIMA的BA2考題免費下載認證考試嗎？他們都是怎麼做到的呢？就讓Goldmile-Infobiz的網站來告訴你吧。Goldmile-Infobiz的BA2考題免費下載考古題擁有最新最全的資料，為你提供優質的服務，是能讓你成功通過BA2考題免費下載認證考試的不二選擇，不要再猶豫了，快來Goldmile-Infobiz的網站瞭解更多的資訊，讓我們幫助你通過考試吧。
因為這個考古題的命中率非常高，只要你認真記住考古題裏面出現的問題和答案，那麼你就可以通過BA2考題免費下載考試。你已經報名參加CIMA的BA2考題免費下載認證考試了嗎？“馬上就要到考試的時間了，但是我還是沒有信心通過考試，應該怎麼辦呢？有捷徑可以讓我順利通過考試嗎？看參考書的時間也不夠了。
BA2 PDF DEMO:
QUESTION NO: 1
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: 2
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: 3
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: 4
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
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.
The value of finished output during the month (to the nearest £) was:
Answer:
£36741
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Updated: May 28, 2022