Under the dominance of knowledge-based economy, we should keep pace with the changeable world and renew our knowledge in pursuit of a decent job and higher standard of life. In this circumstance, possessing a CIMAPRO17-BA2-X1-ENG certification in your pocket can totally increase your competitive advantage in the labor market and make yourself distinguished from other job-seekers. Therefore our CIMAPRO17-BA2-X1-ENG study guide can help you with dedication to realize your dream, and it is a truism that it is a great opportunity for you to improve working efficiency and make the process of our work more easily and smoothly. We are pleased that you can spare your valuable time to have a look to our CIMAPRO17-BA2-X1-ENG test prep.

DOWNLOAD DEMO

After-sales service Guarantee

CIMAPRO17-BA2-X1-ENG practice torrent offers you more than 99% pass guarantee, which means that if you study our materials by heart and take our suggestion into consideration, you will absolutely get the certificate and achieve your goal. On the other hand, if you fail to pass the exam with our CIMAPRO17-BA2-X1-ENG study guide unfortunately, only by providing us with your transcript, you can receive a full refund. Meanwhile, if you want to keep studying this course, you can still enjoy the well-rounded services by CIMAPRO17-BA2-X1-ENG test prep, our after-sale services can update your existing study materials within a year and a discount more than one year. As a result, if you are dedicated to gain the certification, you should not be afraid of whether your money for the CIMAPRO17-BA2-X1-ENG practice torrent is worthy or not, as long as you pass the exam, it can be helpful and valuable.

Trial Version Provision

CIMAPRO17-BA2-X1-ENG study guide provides free trial services, so that you can gain some information about our study contents, topics and how to make full use of the software before purchasing. It's a good way for you to choose what kind of CIMAPRO17-BA2-X1-ENG test prep is suitable and make the right choice to avoid unnecessary waste. Our purchase process is of the safety and stability which means that during using our study material, your cellphone or computer is worry-free and non-toxic. Besides, if you have any trouble in the purchasing CIMAPRO17-BA2-X1-ENG practice torrent or trail process, you can contact us immediately and we will provide professional experts to help you online.

Authoritative Study Platform

We would like to provide our customers with different kinds of CIMAPRO17-BA2-X1-ENG practice torrent to learn, and help them accumulate knowledge and enhance their ability. Besides, we guarantee that the questions of all our users can be answered by professional personal in the shortest time with our CIMAPRO17-BA2-X1-ENG study guide. One more to mention, we can help you make full use of your sporadic time to absorb knowledge and information. In a word, compared to other similar companies aiming at CIMAPRO17-BA2-X1-ENG test prep, the services and quality of our products are highly regarded by our customers and potential clients.

CIMA CIMAPRO17-BA2-X1-ENG Exam Syllabus Topics:

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

1. A confectionery manufacturer is considering adding a new product to the current range. Forecast data for the product are as follows.

Incremental fixed costs attributable to the new product are forecast to be $24,000 each period.
The forecast sales volume of 180 units is insufficient to achieve the target profit of $10,000 each period.
Which of the following statements is correct?

A) If the fixed cost is changed to $20,000 the sales volume required to break even will decrease.
B) If the forecast sales volume is changed to 190 units the sales volume required to achieve the target profit will decrease.
C) If the selling price is changed to $510 the sales volume required to achieve the target profit will increase.
D) The margin of safety is negative because the target profit will not be achieved from the forecast sales volume.

2. A company has spent $5,000 on a report into the viability of using a subcontractor. The report highlighted the following:
A machine purchased six years ago for $30,000 would become surplus to requirements. It has a written- down value of $10,000 but would be resold for $12,000.
A machine operator would be made redundant and would receive a redundancy payment of $40,000.
The administration of the subcontractor arrangement would cost the company $25,000 each year.
Which THREE of the following are relevant for the decision? (Choose three.)

A) A relevant cost of $5,000 for the viability report.
B) A relevant cost of $25,000 each year for administration.
C) A relevant cost of $40,000 for the redundancy payment.
D) A relevant cost of $30,000 for the machine.
E) A relevant revenue of $12,000 for the machine.
F) A relevant cost of $10,000 for the machine.

3. Which of the following would NOT be an appropriate performance measure for a profit centre manager?

A) Sales price variance
B) Gross margin
C) Return on capital employed
D) Contribution per unit

4. A sales manager has analysed a sample of 350 sales transactions from the latest period. The manager wishes to investigate:
how many customers made their purchase online using the internet and how many purchased by telephone.
how many were new customers and how many were placing repeat orders.
The following table shows the results of the analysis.

If the pattern of sales occurs next period, the probability of a particular sale being a repeat order placed online is closest to:

A) 0.40
B) 0.16
C) 0.11
D) 0.35

5. 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

Solutions: