BA2 題庫產品免費試用

我們為你提供通过 CIMA BA2 認證的有效題庫，來贏得你的信任。實際操作勝于言論，所以我們不只是說，還要做，為考生提供 CIMA BA2 試題免費試用版。你將可以得到免費的 BA2 題庫DEMO，只需要點擊一下，而不用花一分錢。完整的 CIMA BA2 題庫產品比試用DEMO擁有更多的功能，如果你對我們的試用版感到滿意，那么快去下載完整的 CIMA BA2 題庫產品，它不會讓你失望。

雖然通過 CIMA BA2 認證考試不是很容易，但是還是有很多通過的辦法。你可以選擇花大量的時間和精力來鞏固考試相關知識，但是 Sfyc-Ru 的資深專家在不斷的研究中，等到了成功通過 CIMA BA2 認證考試的方案，他們的研究成果不但能順利通過BA2考試，還能節省了時間和金錢。所有的免費試用產品都是方便客戶很好體驗我們題庫的真實性，你會發現 CIMA BA2 題庫資料是真實可靠的。

安全具有保證的 BA2 題庫資料

在談到 BA2 最新考古題，很難忽視的是可靠性。我們是一個為考生提供準確的考試材料的專業網站，擁有多年的培訓經驗，CIMA BA2 題庫資料是個值得信賴的產品，我們的IT精英團隊不斷為廣大考生提供最新版的 CIMA BA2 認證考試培訓資料，我們的工作人員作出了巨大努力，以確保考生在 BA2 考試中總是取得好成績，可以肯定的是，CIMA BA2 學習指南是為你提供最實際的認證考試資料，值得信賴。

CIMA BA2 培訓資料將是你成就輝煌的第一步，有了它，你一定會通過眾多人都覺得艱難無比的 CIMA BA2 考試。獲得了 CIMA Business Accounting 認證，你就可以在你人生中點亮你的心燈，開始你新的旅程，展翅翱翔，成就輝煌人生。

選擇使用 CIMA BA2 考古題產品，離你的夢想更近了一步。我們為你提供的 CIMA BA2 題庫資料不僅能幫你鞏固你的專業知識，而且還能保證讓你一次通過 BA2 考試。

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。）

免費一年的 BA2 題庫更新

為你提供購買 CIMA BA2 題庫產品一年免费更新，你可以获得你購買 BA2 題庫产品的更新，无需支付任何费用。如果我們的 CIMA BA2 考古題有任何更新版本，都會立即推送給客戶，方便考生擁有最新、最有效的 BA2 題庫產品。

通過 CIMA BA2 認證考試是不簡單的，選擇合適的考古題資料是你成功的第一步。因為好的題庫產品是你成功的保障，所以 CIMA BA2 考古題就是好的保障。CIMA BA2 考古題覆蓋了最新的考試指南，根據真實的 BA2 考試真題編訂，確保每位考生順利通過 CIMA BA2 考試。

優秀的資料不是只靠說出來的，更要經受得住大家的考驗。我們題庫資料根據 CIMA BA2 考試的變化動態更新，能夠時刻保持題庫最新、最全、最具權威性。如果在 BA2 考試過程中變題了，考生可以享受免費更新一年的 CIMA BA2 考題服務，保障了考生的權利。

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

1. Eton Ltd. operates a manufacturing process that produces product A.
Information for this process last month is as follows:
(a) Opening work in progress - 2,500 kg valued at £2,000 for direct material and £1,500 for labour and overheads.
(b) Materials input - 25,000 kg at £2.10 per kg.
(c) Labour - £10,000
(d) Overheads - £5,000
(e) Output during the month - 20,000 kg.
(f) There were 7,500 units of closing work in progress which was complete as to materials and 30% complete as to conversion.
(g) Normal loss for the month was 3% of input and all losses have a scrap value of £1 per kg.
What was the average cost per kg of finished output during the month?

A) £2.72
B) £2.78
C) £2.80
D) £1.73

2. In investment appraisal, the calculation of the payback period

A) places the same value on all cash flows received during the payback period.
B) places greater value on cash flows received in earlier years during the payback period.
C) places greater value on cash flows received in later years during the payback period.
D) places the same value on all cash flows received over the whole life of a project.

3. Refer to the exhibit.

The following data refers to a manufacturing process for the month of July:
The work in progress is completed as follows:
(a) 100% for material
(b) 80% for labour
(c) 60% for overhead
The value of the work in progress is:

4. Refer to the exhibit.

The budget for product Sentra for the month of August is given below:
Each unit of Sentra requires 4kg of raw materials.
The raw materials usage budget for the month of August is:

A) 496,000 kg
B) 492,000 kg
C) 504,000 kg
D) 516,000 kg

5. Which TWO of the following are characteristics of Management Accounts? (Choose two.)

A) Provide information to managers
B) Provide information needed by shareholders
C) Governed by rules and regulations
D) Statutory requirement
E) Internally focused

問題與答案：