최신 CIMAPRO17-BA2-X1-ENG 무료덤프 - CIMA BA2 – Fundamentals of Management Accounting Question Tutorial
Which TWO of the following are characteristics of Management Accounts? (Choose two.)
정답: A,D
Which type of budget would be the most suitable for a cash budget?
정답: C
설명: (DumpTOP 회원만 볼 수 있음)
Which THREE of the following are included in the Global Management Accounting Principles? (Choose three.)
정답: C,D,E
설명: (DumpTOP 회원만 볼 수 있음)
A company produces a single product for which the following cost data are available.
Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?
Analysis by the management accountant has shown that 100% of direct material cost and 50% of direct labour cost are variable costs. 50% of production overhead and 100% of selling and distribution overhead are variable costs.
What is the marginal cost per unit?
정답: B
DRAG DROP
A company manufactures three products using the same direct labour which will be in short supply next month.
No inventories are held. Data for the three products are as follows:
The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Select and Place:
A company manufactures three products using the same direct labour which will be in short supply next month.
No inventories are held. Data for the three products are as follows:
The fixed costs are all committed costs and cannot now be altered for the next month.
Place the labels against the correct product to indicate the order of priority for manufacture that will maximise the profit for the next month.
Select and Place:
정답:
A company uses standard absorption costing. Budgeted and actual data for the latest period are as follows.
What was the production overhead absorption rate per unit?
What was the production overhead absorption rate per unit?
정답: A