購買之前可享有免費試用 BA2 考古題

在購買 CIMA BA2 認證考試培訓資料之前，你還可以下載免費的 BA2 考古題樣本作為試用，這樣你就可以自己判斷 CIMA BA2 題庫資料是不是適合自己。在購買 CIMA BA2 考古題之前，你可以去本網站瞭解更多的資訊，更好地瞭解這個網站。您會發現這是當前考古題提供者中的佼佼者，我們的 CIMA BA2 題庫資源不斷被修訂和更新，具有很高的通過率。

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我們的題庫產品是由很多的資深IT專家利用他們的豐富的知識和經驗針對相關的 CIMA BA2 認證考試研究出來的。所以你要是參加 CIMA BA2 認證考試並且選擇我們的考古題，我們不僅可以保證為你提供一份覆蓋面很廣和品質很好的 CIMA BA2 考試資料，來讓您做好準備來面對這個非常專業的 BA2 考試，而且還幫你順利通過 CIMA BA2 認證考試，拿到 CIMA Business Accounting 證書。

購買後，立即下載 BA2 題庫 (Fundamentals of management accounting): 成功付款後, 我們的體統將自動通過電子郵箱將您已購買的產品發送到您的郵箱。（如果在12小時內未收到，請聯繫我們，注意：不要忘記檢查您的垃圾郵件。）

最新的 CIMA Business Accounting BA2 免費考試真題:

1. Two rival furniture manufacturers have recently merged together. Before the merge each party had three outlets and one factory each. Now they have two factories, six stores with another 3 planned in the next year.
Previously, one company had operated with function cost centres, looking at costs incurred by each department whilst the other had chosen to look at costs per activity.
Whilst the companies were small this worked and costs were easy to manage and issues could be dealt with quickly and efficiently. Since then costs have gone out of control as the old systems no longer work for this large, nationwide company.
What is a suitable type of cost centre to use now?

A) Equipment
B) Activity
C) Service location

2. Refer to the exhibit.

The Solo Company makes only one type of product. The budgeted profit statement for the next year, when output is budgeted to be 50,000 units is:
The margin of safety is:

3. A company produces a single product for which the following cost data are available.

Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?

A) $6
B) $8
C) $9
D) $7

4. 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:

5. When compiling profit statement using a marginal costing system we must calculate the contribution. Once we have the contribution, we must deduct a specific amount to calculate the profit. Which of these values should we NOT deduct? (Select ALL that apply.)

A) Selling price
B) Fixed costs
C) Cost of goods sold

問題與答案：