為 Fundamentals of management accounting - BA2 題庫客戶提供跟踪服務

我們對所有購買 CIMA Fundamentals of management accounting - BA2 題庫的客戶提供跟踪服務，確保 CIMA Fundamentals of management accounting - BA2 考題的覆蓋率始終都在95％以上，並且提供2種 CIMA Fundamentals of management accounting - BA2 考題版本供你選擇。在您購買考題後的一年內，享受免費升級考題服務，並免費提供給您最新的 CIMA Fundamentals of management accounting - BA2 試題版本。

CIMA Fundamentals of management accounting - BA2 的訓練題庫很全面，包含全真的訓練題，和 CIMA Fundamentals of management accounting - BA2 真實考試相關的考試練習題和答案。而售後服務不僅能提供最新的 CIMA Fundamentals of management accounting - BA2 練習題和答案以及動態消息，還不斷的更新 Fundamentals of management accounting - BA2 題庫資料的題目和答案，方便客戶對考試做好充分的準備。

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

最優質的 Fundamentals of management accounting - BA2 考古題

在IT世界裡，擁有 CIMA Fundamentals of management accounting - BA2 認證已成為最合適的加更簡單的方法來達到成功。這意味著，考生應努力通過考試才能獲得 Fundamentals of management accounting - BA2 認證。我們很好地體察到了你們的願望，並且為了滿足廣大考生的要求，向你們提供最好的 CIMA Fundamentals of management accounting - BA2 考古題。如果你選擇了我們的 CIMA Fundamentals of management accounting - BA2 考古題資料，你會覺得拿到 CIMA 證書不是那麼難了。

我們網站每天給不同的考生提供 CIMA Fundamentals of management accounting - BA2 考古題數不勝數，大多數考生都是利用了 Fundamentals of management accounting - BA2 培訓資料才順利通過考試的，說明我們的 CIMA Fundamentals of management accounting - BA2 題庫培訓資料真起到了作用，如果你也想購買，那就不要錯過，你一定會非常滿意的。一般如果你使用 CIMA Fundamentals of management accounting - BA2 針對性復習題，你可以100%通過 Fundamentals of management accounting - BA2 認證考試。

擁有超高命中率的 Fundamentals of management accounting - BA2 題庫資料

Fundamentals of management accounting 題庫資料擁有有很高的命中率，也保證了大家的考試的合格率。因此 CIMA Fundamentals of management accounting-BA2 最新考古題得到了大家的信任。如果你仍然在努力學習為通過 Fundamentals of management accounting 考試，我們 CIMA Fundamentals of management accounting-BA2 考古題為你實現你的夢想。我們為你提供最新的 CIMA Fundamentals of management accounting-BA2 學習指南，通過實踐的檢驗，是最好的品質，以幫助你通過 Fundamentals of management accounting-BA2 考試，成為一個實力雄厚的IT專家。

我們的 CIMA Fundamentals of management accounting - BA2 認證考試的最新培訓資料是最新的培訓資料，可以幫很多人成就夢想。想要穩固自己的地位，就得向專業人士證明自己的知識和技術水準。CIMA Fundamentals of management accounting - BA2 認證考試是一個很好的證明自己能力的考試。

在互聯網上，你可以找到各種培訓工具，準備自己的最新 CIMA Fundamentals of management accounting - BA2 考試，但是你會發現 CIMA Fundamentals of management accounting - BA2 考古題試題及答案是最好的培訓資料，我們提供了最全面的驗證問題及答案。是全真考題及認證學習資料，能夠幫助妳一次通過 CIMA Fundamentals of management accounting - BA2 認證考試。

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

1. A product sells for £10 per unit and has an annual break-even volume of 50,000 units. The annual fixed costs are £100,000.
The variable cost per unit is:
Give your answer to 2 decimal places.

2. Refer to the exhibit.

A company has the following budgeted sales for the next 6 month period:
Cash sales are 20% of the total and receive a cash discount of 5%. The remaining 80% of sales are on credit.
60% of credit customers pay within one month, the remaining 40% pay within two months.
The cash receipts for the month of July will be:

A) $109,200
B) $90,400
C) $91,200
D) $110,000

3. Refer to the exhibit.

Each unit of product 'Smitten' uses 5 kgs of material 'Z'.
The budgeted details for March are as follows:
It is anticipated that sales of product 'Smitten' in March will be 20000 units.
The amount of material 'Z' that needs to be purchased in March is:

4. LC 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 was no opening work in progress.
The value of closing work in progress at the end of the month is closest to:

A) £6,195
B) £6,250
C) £5,915
D) £8,945

5. AB Ltd. is currently preparing its material usage budget for product 'Pep' for the forthcoming year. There will be 10,000 units of product 'Pep' produced during the forthcoming year. Each unit of 'Pep' requires 5 kgs of material 'X'.
Opening inventory of material 'X' is estimated to be 15,000 kgs and the company wishes to increase this level of inventory to 17,500 kgs by the end of next year.
The material usage budget for the forthcoming year is

問題與答案：