最新のBA2問題集で試験を準備する

CIMA BA2 試験概要:

CIMA BA2 試験シラバストピック:

CIMA Fundamentals of management accounting 認定 BA2 試験問題：

1. In investment appraisal, the net present value (NPV) is

A) The discount rate at which the project's cash inflows are equal to the cash outflows.
B) The present value of the project's cash inflow.
C) The difference between the present value of the project's profit and the present value of the initial investment.
D) The difference between the present value of the project's cash inflows and the present value of the cash outflows.

2. Refer to the exhibit.

Which is the correct journal entry required to record a favorable variable overhead expenditure variance in an integrated accounting system?
The correct journal entry required to record a favorable variable overhead expenditure variance in an integrated accounting system is:

A) A
B) C
C) B
D) D

3. Refer to the exhibit.

Xell Ltd uses a standard costing system and therefore values all inventory at standard cost. During period 3 the price paid for material 'A' was £6 per kg less than the standard price.
The following information for material 'A' relates to period 3:
What was the material price variance for period 3?

A) £1800 Favourable
B) £6 Favourable
C) £60 Favourable
D) £1500 Favourable

4. Refer to the exhibit.

The budgeted contribution for last month was $53,600. The variances reported were as follows:
The actual contribution for last month was:

5. Assume that a unit of output is the cost object. Which of the following statements is valid?

A) Royalties paid on per unit basis are an example of an indirect expense.
B) The salaries of supervisors who oversee the manufacture of several different products are an example of a direct labour cost.
C) Rent paid for a factory in which several different products are produced is an example of an indirect expense.
D) Materials consumed in the maintenance of machinery used to manufacture several different products are an example of a direct material cost.

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