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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：

1. The production manager of your company has asked you to explain the methods of overhead analysis used, in particular the meaning of reciprocal servicing.
Reciprocal servicing is:

A) where two or more service departments provide service to production departments and to each other
B) where one service department provides service to another and the second department reciprocates by not charging for its services
C) where two or more service departments provide service to production departments but not to each other
D) where only one service department exists which provides service to all production departments

2. 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.

3. Refer to the exhibit.

A company requires 2,000 units each of components X, Y and Z during the next period. All three components are made on the same machine which has a capacity of 26,000 hours for next period. No inventories are held.
Data for the three components are as follows:
In order to minimize cost, how many units of component X should be purchased from the external supplier?

A) None
B) 1,500
C) 2,000
D) 500

4. In investment appraisal, the internal rate of return is

A) the rate at which the present value of a project's cash inflows is zero
B) the target rate of return for all investment proposals
C) the rate at which the present value of a project's cash inflows is equal to the present value of its cash outflows
D) the rate at which a project's cash inflows is equal to its cash outflows

5. The standard labour cost for 1 component is $15.00 (5 hours at $3 per hour). Last month, 6,000 hours were worked at a cost of $17,000 to produce 1,100 components. The labour efficiency variance was:

A) $1,500 Favourable
B) $1,000 Favourable
C) $1,000 Adverse
D) $1,500 Adverse

問題與答案：