Simulate the real exam

We provide different versions of CIMAPRO17-BA2-X1-ENG practice exam materials for our customers, among which the software version can stimulate the real exam for you but it only can be used in the windows operation system. It tries to simulate the CIMAPRO17-BA2-X1-ENG best questions for our customers to learn and test at the same time and it has been proved to be good environment for IT workers to find deficiencies of their knowledge in the course of stimulation.

After purchase, Instant Download: Upon successful payment, Our systems will automatically send the product you have purchased to your mailbox by email. (If not received within 12 hours, please contact us. Note: don't forget to check your spam.)

Fast delivery in 5 to 10 minutes after payment

Our company knows that time is precious especially for those who are preparing for CIMA CIMAPRO17-BA2-X1-ENG exam, just like the old saying goes "Time flies like an arrow, and time lost never returns." We have tried our best to provide our customers the fastest delivery. We can ensure you that you will receive our CIMAPRO17-BA2-X1-ENG practice exam materials within 5 to 10 minutes after payment, this marks the fastest delivery speed in this field. Therefore, you will have more time to prepare for the CIMAPRO17-BA2-X1-ENG actual exam. Our operation system will send the CIMAPRO17-BA2-X1-ENG best questions to the e-mail address you used for payment, and all you need to do is just waiting for a while then check your mailbox.

Only need to practice for 20 to 30 hours

You will get to know the valuable exam tips and the latest question types in our CIMAPRO17-BA2-X1-ENG certification training files, and there are special explanations for some difficult questions, which can help you to have a better understanding of the difficult questions. All of the questions we listed in our CIMAPRO17-BA2-X1-ENG practice exam materials are the key points for the IT exam, and there is no doubt that you can practice all of CIMAPRO17-BA2-X1-ENG best questions within 20 to 30 hours, even though the time you spend on it is very short, however the contents you have practiced are the quintessence for the IT exam. And of course, if you still have any misgivings, you can practice our CIMAPRO17-BA2-X1-ENG certification training files again and again, which may help you to get the highest score in the IT exam.

There is no doubt that the IT examination plays an essential role in the IT field. On the one hand, there is no denying that the CIMAPRO17-BA2-X1-ENG practice exam materials provides us with a convenient and efficient way to measure IT workers' knowledge and ability(CIMAPRO17-BA2-X1-ENG best questions). On the other hand, up to now, no other methods have been discovered to replace the examination. That is to say, the IT examination is still regarded as the only reliable and feasible method which we can take (CIMAPRO17-BA2-X1-ENG certification training), and other methods are too time- consuming and therefore they are infeasible, thus it is inevitable for IT workers to take part in the IT exam. However, how to pass the CIMA CIMAPRO17-BA2-X1-ENG exam has become a big challenge for many people and if you are one of those who are worried, congratulations, you have clicked into the right place--CIMAPRO17-BA2-X1-ENG practice exam materials. Our company is committed to help you pass exam and get the IT certification easily. Our company has carried out cooperation with a lot of top IT experts in many countries to compile the CIMAPRO17-BA2-X1-ENG best questions for IT workers and our exam preparation are famous for their high quality and favorable prices. The shining points of our CIMAPRO17-BA2-X1-ENG certification training files are as follows.

CIMA BA2 – Fundamentals of Management Accounting Question Tutorial Sample Questions:

1. FILL BLANK
The following data are available for a delivery company. The table shows the number of tonnes delivered (x) and the associated distribution cist (y) in recent periods.

Further analysis of this data has determined the following:
∑xy = 36,427 ∑x2 = 1,144
Using least squares regression analysis, calculate the variable cost per tonne delivered. Give your answer to the nearest cent.

2. An organisation produces and sells a single product. The organisation's management accountant has reported the following information for the most recent period.

Which TWO of the following statements are valid? (Choose two.)

A) If the fixed cost changed to $445,000, the breakeven point would not change.
B) If the variable cost changed to $16 per unit, the breakeven point would become lower.
C) If the selling price changed to $22 per unit, the breakeven point would become lower.
D) If the sales volume changed to 220,000 units, the breakeven point would not change.
E) If the contribution to sales ratio changed to 30%, the breakeven point would become higher.

3. A company's policy is to hold closing inventory each month equal to 10% of the next month's budgeted sales volume. The budgeted sales volumes of product Q for months 1 and 2 are 1,660 units and 2,300 units respectively.
The production budget for product Q for month 1 is:

A) 1,494 units
B) 1,724 units
C) 1,890 units
D) 1,596 units

4. A company which manufactures and sells one product has fixed costs of $80,000 per period. The selling price per unit of $25 generates a contribution/sales ratio of 40%.
How many units would need to be sold in a period to earn a profit of $10,000?

A) 9,000
B) 32,000
C) 8,000
D) 36,000

5. A company operates an integrated standard cost accounting system. The standard price of raw material A is
$20 per litre. At the start of period 1, the inventory of 500 litres of raw material A was valued at $20 per litre.
During period 1, 100 litres of raw material A were purchased at an actual price of $21 per litre. During period 2,
550 litres of raw material A were issued to Job 789.
In respect of the above events, which TWO of the following statements are correct? (Choose two.)

A) The first 500 litres of raw material A issued should be debited to the Job 789 account at $20 per litre, and the remaining 50 litres at $21 per litre.
B) The raw material inventory at the end of period 1 should include 100 litres valued at $21 per litre.
C) An adverse material price variance should be recorded in the statement of profit or loss for period 1.
D) The raw material inventory at the end of period 2 should be valued at $20 per litre.
E) An adverse material price variance should be recorded in the statement of profit or loss for period 2.

Solutions: