CIMA BA2 – Fundamentals of Management Accounting Question Tutorial - CIMAPRO17-BA2-X1-ENG 模擬練習
A management accountant has forecast the following cash inflows from four potential projects.
All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.
Which project should be selected?
All four projects require the same initial investment and will last for four years. They all result in a positive net present value but only one of the projects can be undertaken.
Which project should be selected?
正解: D
DRAG DROP
A company manufactures three products using the same direct labour which will be in short supply next month.
No inventories are held. Data for the three products are as follows:
The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Select and Place:
A company manufactures three products using the same direct labour which will be in short supply next month.
No inventories are held. Data for the three products are as follows:
The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Select and Place:
正解:
A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?
How many units would need to be sold in a period to earn a profit of $10,000?
正解: D
Which THREE of the following are included in the Global Management Accounting Principles? (Choose three.)
正解: B,C,D
解説: (PassTest メンバーにのみ表示されます)
Data for the latest period for a company which makes and sells a single product are as follows:
There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:
There were no budgeted or actual changes in inventories during the period.
The variable overhead expenditure variance for the period was:
正解: D
Which of the following is NOT a valid purpose of budgeting?
正解: C
解説: (PassTest メンバーにのみ表示されます)