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

1. The variable cost of a product is £7 per unit. The fixed costs of the product are £140,000. The break-even point is 70,000 units.
The selling price of the product is:
Give your answer to 2 decimal places.

2. Zelts Ltd earns a contribution of 20% of the selling price for product 'Y'. The annual fixed costs are £200,000.
In order to earn an annual profit of £100,000 the sales revenue needs to be:

A) £1,500,000
B) £1,000,000
C) £500,000
D) £300,000

3. A company has produced its cash budget for the year and is concerned at the level of the cash deficit being shown. Which THREE of the following would enable the company to reduce its cash deficit in the short term?

A) Increase receivable levels to encourage sales
B) Purchase new non-current assets to increase productivity levels
C) Increase the overdraft facility
D) Reduce inventory level of finished goods
E) Take longer to pay suppliers
F) Lease rather than purchase new non-current assets

4. Refer to the Exhibit.

A company operates a batch costing system.
Production overhead costs are absorbed into the cost of batches using a direct labour hour rate. Other overhead costs are absorbed at a rate of 20% of total production cost. The company adds a mark-up of 10% to total cost in order to derive its selling prices.
Budgeted production overheads for the period are $44,000 and the budgeted level of activity is 8,800 direct labour hours.
The following data are available for batch number 309:
The required selling price per unit (to two decimal places) is:

5. Refer to the exhibit.

The following standard cost information relates to the production department of Brace Engineering Ltd.
The actual data for the month of March was as follows:

What is the direct labour rate variance (to the nearest whole number)?

A) £2,500 adverse
B) £2,656 adverse
C) £2,500 favourable
D) £2,656 favourable

問題與答案：