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. Which one of the following is NOT one of the main roles of the management accountant?

A) Control operations and ensure the efficient use of resources
B) Plan short-run operations
C) Implement corporate governance procedures and internal controls
D) Prepare statutory financial information such as the cash flow statement

2. During the first financial period of this year a company posted profit of £340,000. However, their overheads were over absorbed by £20,000 in this period. As a result they tried to update their absorption rate for the current period and as such they ended up under absorbing their overheads by £12,000.
They have also reported a sales volume increase of 550 when comparing this period to last.
You have been given the following information on unit cost/prices:
Selling price = £95 per unit
Variable production cost per unit = £15
Variable selling cost per unit = £18
Fixed overhead per unit = £8
They have asked you to reconcile their profit between periods.
Based on the information you have been given, what is their profit for the current period?

A) £357,700
B) £349,700
C) £369,700
D) £337,700

3. Which one of the following statements about historical cost and economic value is correct?

A) The historical cost of an asset will always be lower than its economic value
B) The concept of economic value applies only to non-current assets
C) The historical cost of an asset reduces as the remaining useful life of the asset reduces
D) The economic value of an asset will depend on the alternative uses for the asset

4. Refer to the exhibit.

A company issued its production budget based on an anticipated output of 800 units. Actual output was 1,000 units. The details of the costs are shown below:
The total budget variance was:

A) £3,000 adverse
B) £19,750 favourable
C) £2,000 adverse
D) £5,000 adverse

5. Which ONE of the following would be the LEAST effective performance indicator for a distribution manager who is responsible for controlling the cost of the transport fleet?

A) Fixed cost per kilometre
B) Fixed cost per vehicle per month
C) Variable cost per kilometre
D) Variable cost per tonne-kilometre

問題與答案：