CIMAPRO17-BA2-X1-ENGの無料問題集（60題）、CIMAPRO17-BA2-X1-ENG認定試験参考書

CIMA CIMAPRO17-BA2-X1-ENG 問題集

試験コード：CIMAPRO17-BA2-X1-ENG

試験名称：BA2 – Fundamentals of Management Accounting Question Tutorial

最近更新時間：2024-11-22

問題と解答：全60問

CIMAPRO17-BA2-X1-ENG 無料でデモをダウンロード：

PDF版 Demo ソフト版 Demo オンライン版 Demo

無料問題集CIMAPRO17-BA2-X1-ENG 資格取得

質問 1：
FILL BLANK
The records of a manufacturing company show the following relationship between total cost and output.

The budgeted output for Period 3 is 27,000 units. Assume that previous cost behaviour patterns will continue.
What is the total budgeted cost for Period 3?
Give your answer in the nearest whole number.
正解：
431000

質問 2：
The following data relate to the latest period.

A statement is to be prepared that reconciles the difference between the flexible budget profit and the actual profit.
Which TWO of the following will appear on this statement? (Choose two.)
A. An adverse labour efficiency variance.
B. An adverse material price variance.
C. An adverse sales price variance.
D. A favourable labour rate variance.
E. A favourable sales volume contribution variance.
正解：A,C

質問 3：
FILL BLANK
The following data are available for a delivery company. The table shows the number of tonnes delivered (x) and the associated distribution cist (y) in recent periods.

Further analysis of this data has determined the following:
∑xy = 36,427 ∑x2 = 1,144
Using least squares regression analysis, calculate the variable cost per tonne delivered. Give your answer to the nearest cent.
正解：
-128.10

質問 4：
Which of the following is NOT a valid purpose of budgeting?
A. To communicate targets to managers.
B. To authorise managers to incur expenditure.
C. To comply with financial reporting requirements.
D. To coordinate the different activities of an organisation.
正解：B
解説: (Topexam メンバーにのみ表示されます)

質問 5：
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.)
A. Factory rent.
B. Royalties paid to the designers of the products.
C. Salary paid to the factory manager.
D. Commissions paid to the sales team.
E. Maintenance costs for the company's only production line.
正解：A,C

質問 6：
FILL BLANK
A company wishes to compare the variability of its monthly sales revenue in country A with that of country B.
The two countries use different currencies.
The monthly sales revenue for the last 48 months in country A (which is measured in $) has been analysed as follows.

What is the coefficient of variation of this data?
Give your answer as a percentage to one decimal place.
正解：
0.143
Explanation/Reference: https://www.statisticshowto.datasciencecentral.com/probability-and-statistics/how-to-find-a- coefficient-of-variation/

弊社は無料CIMA CIMAPRO17-BA2-X1-ENGサンプルを提供します

お客様は問題集を購入する時、問題集の質量を心配するかもしれませんが、我々はこのことを解決するために、お客様に無料CIMAPRO17-BA2-X1-ENGサンプルを提供いたします。そうすると、お客様は購入する前にサンプルをダウンロードしてやってみることができます。君はこのCIMAPRO17-BA2-X1-ENG問題集は自分に適するかどうか判断して購入を決めることができます。

CIMAPRO17-BA2-X1-ENG試験ツール：あなたの訓練に便利をもたらすために、あなたは自分のペースによって複数のパソコンで設置できます。

弊社は失敗したら全額で返金することを承諾します

我々は弊社のCIMAPRO17-BA2-X1-ENG問題集に自信を持っていますから、試験に失敗したら返金する承諾をします。我々のCIMA CIMAPRO17-BA2-X1-ENGを利用して君は試験に合格できると信じています。もし試験に失敗したら、我々は君の支払ったお金を君に全額で返して、君の試験の失敗する経済損失を減少します。

弊社のCIMA CIMAPRO17-BA2-X1-ENGを利用すれば試験に合格できます

弊社のCIMA CIMAPRO17-BA2-X1-ENGは専門家たちが長年の経験を通して最新のシラバスに従って研究し出した勉強資料です。弊社はCIMAPRO17-BA2-X1-ENG問題集の質問と答えが間違いないのを保証いたします。

この問題集は過去のデータから分析して作成されて、カバー率が高くて、受験者としてのあなたを助けて時間とお金を節約して試験に合格する通過率を高めます。我々の問題集は的中率が高くて、100％の合格率を保証します。我々の高質量のCIMA CIMAPRO17-BA2-X1-ENGを利用すれば、君は一回で試験に合格できます。

安全的な支払方式を利用しています

Credit Cardは今まで全世界の一番安全の支払方式です。少数の手続きの費用かかる必要がありますとはいえ、保障があります。お客様の利益を保障するために、弊社のCIMAPRO17-BA2-X1-ENG問題集は全部Credit Cardで支払われることができます。

領収書について：社名入りの領収書が必要な場合、メールで社名に記入していただき送信してください。弊社はPDF版の領収書を提供いたします。

一年間の無料更新サービスを提供します

君が弊社のCIMA CIMAPRO17-BA2-X1-ENGをご購入になってから、我々の承諾する一年間の更新サービスが無料で得られています。弊社の専門家たちは毎日更新状態を検査していますから、この一年間、更新されたら、弊社は更新されたCIMA CIMAPRO17-BA2-X1-ENGをお客様のメールアドレスにお送りいたします。だから、お客様はいつもタイムリーに更新の通知を受けることができます。我々は購入した一年間でお客様がずっと最新版のCIMA CIMAPRO17-BA2-X1-ENGを持っていることを保証します。

TopExamは君にCIMAPRO17-BA2-X1-ENGの問題集を提供して、あなたの試験への復習にヘルプを提供して、君に難しい専門知識を楽に勉強させます。TopExamは君の試験への合格を期待しています。

CIMA BA2 – Fundamentals of Management Accounting Question Tutorial 認定 CIMAPRO17-BA2-X1-ENG 試験問題:

1. An organisation's management report contains the following data:

Which division has the highest operating margin percentage?

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

2. The International Federation of Accountants (IFAC) stated that it was important that "accountants in business" should understand what the drivers of stakeholder value are. Which of the following statements is valid?

A) Stakeholders must be external to the organisation.
B) Only an organisation's shareholders can be considered to be its stakeholders.
C) Only an organisation's shareholders and employees can be considered to be its stakeholders.
D) Anyone with an interest in an organisation can be considered to be one of its stakeholders.

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

4. Which THREE of the following are parts of the master budget? (Choose three.)

A) Budgeted statement of financial position.
B) Cash flow budget.
C) Finished goods inventory budget.
D) Administration overhead budget.
E) Sales budget.
F) Budgeted statement of profit or loss.

5. A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

A) A relevant cost of $5,000 for the viability report.
B) A relevant cost of $10,000 for the machine.
C) A relevant cost of $30,000 for the machine.
D) A relevant cost of $40,000 for the redundancy payment.
E) A relevant revenue of $12,000 for the machine.
F) A relevant cost of $25,000 each year for administration.

質問と回答：

質問 # 1
正解： A

質問 # 2
正解： B

質問 # 3
正解： D

質問 # 4
正解： A、B、F

質問 # 5
正解： A、B、F