CIMA Business Accounting BA2

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CIMA BA2 考試大綱主題:

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

問題 #1

Refer to the exhibit.

T operates a process costing system. Data is available for Process A for the month of July.
Inputs for the month:
Normal losses are 15% of input and can be sold for $6 per kg. Actual output was 2,600 kg. There is no opening or closing work in progress for the period.
What is the value of the output from the process in the month?

A. $46,538
B. $45,120
C. $43,784
D. $49,291

問題 #2

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

問題 #3

The budget and actual cost statements for the production department for the latest period were as follows.

Notes.
The 10% increase in production was required to meet unexpected additional sales demand.
The production manager is responsible for negotiating the price of materials with suppliers.
The normal working time is 900 hours per period. Any overtime worked above these 900 hours is paid at a premium of 50%.
In preparing the flexible budget for the latest period, which TWO of the following statements are correct?
(Choose two.)

A. The fixed costs should be flexed to $40,000 + 10% = $44,000.
B. The material quantity should be flexed to 60,000 + 10% = 66,000 kg.
C. The basic pay hours should not be flexed; they should remain at 1,000 hours.
D. The overtime hours should be flexed to (1,000 + 10%) - 900 = 200 hours.
E. The material price should be flexed to the actual figure of $3.10 per kg.

問題 #4

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. 1,724 units
B. 1,596 units
C. 1,890 units
D. 1,494 units

問題 #5

Based upon extensive historical evidence, a company's daily sales volume is known to be normally distributed with a mean of 1,728 units and a standard deviation of 273 units.
What is the probability that, on any one day, the sales volume will be at least 1,300 units?

A. 94.18%
B. 73.89%
C. 44.18%
D. 5.82%

問題與答案：