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

1. A company operates an absorption costing system. Overheads are absorbed using a pre-determined absorption rate using labour hours. In the period actual labour hours were 10,600, 400 hours below budget. Actual overheads for the period were £234,680 and there was an under-absorption of overheads of £1,480.
What was the budgeted level of overheads?

A) £233,200
B) £224,720
C) £242,000
D) £245,072

2. CVP Limited manufactures a single product with a selling price of $25.60. Fixed costs are $122,880 per month and the product has a profit/volume ratio of 40%.
In a month when actual sales were $358,400, CVP's margin of safety in units was

3. The managing director of a small expanding company has asked you to discuss the positioning of management accounting within his organization.
Which of the following would you suggest is an advantage of the management accountant taking on a business partnering role within the organization?
(i) It is easier for the management accountant to remain objective in decision making situations (ii) The management accountant is an integral part of the business (iii) It is easier to build strong relationships between the managers and the management accountant

A) (i) and (ii)
B) (i), (ii) and (iii)
C) (ii) and (iii)
D) (i) only

4. A new range of clothing is very unique and will not appeal everyone. You are aware that if you were to equally distribute all the units there is a chance that they would not all sell.
You decide that the best option would be to select specific stores in which to sell the items, making them rare and desirable. This way they will become highly sought after.
However, whilst this has the potential to be very profitable it also has the lowest probability.
By making this decision you are considered to be_______.

A) Risk neutral
B) Risk adverse
C) Risk seeking

5. In the context of short term decision making, what is a notional cost?

A) A cost which is already committed and cannot be avoided
B) A cost which cannot be forecast with any degree of certainty
C) A cost which cannot be measured in financial terms
D) A cost which reflects the use of resources when no actual cost is incurred

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