Diverse versions for choosing

In consideration of the various requirements of our customers we develop three different versions of CIMA CIMAPRO17-BA2-X1-ENG practice test questions (PDF version, PC test engine and APP test engine) for you reference. Different formats have different features & advantages, but you can choose any version or the package version of CIMAPRO17-BA2-X1-ENG certification dumps as three versions have same questions and answers. The PC test engine & APP test engine of CIMAPRO17-BA2-X1-ENG study guide files has the impeccable simulation function for your exam. The APP version of CIMAPRO17-BA2-X1-ENG practice test questions can be installed & downloaded on your phone. You just need download the content of CIMA CIMAPRO17-BA2-X1-ENG certification dumps you wanted, and then you can study it whenever, even you are on offline state.

Concentrated on quality of products

Our education elites have been dedicated to compile the high efficiency CIMAPRO17-BA2-X1-ENG study guide files for many years and they focus their attention on editing all core materials and information into our products. Please rest assured to regard us as the helpful helper which offers the most efficient CIMAPRO17-BA2-X1-ENG certification dumps for you. We are constantly improving ourselves be stronger and stronger so the quality of our CIMAPRO17-BA2-X1-ENG practice test questions are always imitated but never be surpassed. Our CIMA CIMAPRO17-BA2-X1-ENG study guide files speak louder than words as the leading position in this field. Besides, we provide satisfying after-sales service which is available for you convenience 24/7 the whole year. We believe that you can pass exam certainly with our CIMAPRO17-BA2-X1-ENG practice test questions.

To all exam users who aim to clear exam and hope to choose the suitable preparation materials for CIMA CIMAPRO17-BA2-X1-ENG exam, maybe it is hard to make a decision while facing so many different materials on the internet. There are so many various & similar questions filled with the market and you may get confused about which is the most helpful one for you. Our CIMAPRO17-BA2-X1-ENG certification dumps not only have various advantages to help you clear exam successfully but can interest you to receive and study core knowledge. So we introduce you some advantage of different aspects of our CIMAPRO17-BA2-X1-ENG study guide files for your reference.

Cost-efficient exam materials with high pass rate

The passing rate of our CIMAPRO17-BA2-X1-ENG PDF dumps questions is increasing to 98%-100%, so you may know that our exam materials are so useful, will they be expensive? No. Actually, our CIMAPRO17-BA2-X1-ENG certification dumps are cost-efficient and affordable for most examinees. Comparing to the exam fees, it is really cheap. In consideration of high exam cost and good certification benefits, it is really a good deal to spend little money on valid CIMA CIMAPRO17-BA2-X1-ENG study guide files which can help you clear exam for sure. So why are you still hesitating? Only you attach close attention on the contest of CIMAPRO17-BA2-X1-ENG practice test questions which is high accuracy and high efficiency, you will find it is valid to prepare efficiently and clear exam successfully.

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.)

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

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

Question 1

The forecast costs per unit for a new product are as follows:

The company uses marginal cost plus pricing and all products are required to achieve a 40% margin.
What would be the selling price per unit?

A. $46.20
B. $45.00
C. $37.80
D. $55.00

Question 2

A company makes and sells a range of products. The standard details per unit for one of these products, product X, are as follows.

To meet sales demand, the company must obtain 2,000 units of product X next month. There is sufficient labour capacity to produce 1,500 of these units in-house during normal time. However, any production above this level would require overtime working which would be paid at a premium of 50%.
The company can buy as many units of product X as it wishes next month from an external supplier at a price of $120 per unit.
What is the total financial benefit to the company of purchasing the appropriate number of units from the external supplier rather than producing them in-house?

A. $30,000
B. $27,500
C. $20,000
D. $5,000

Question 3

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

Question 4

Which of the following statements regarding variances is valid?

A. Poor supervision could explain a favourable labour rate variance.
B. Using higher quality material than standard could explain an adverse labour efficiency variance.
C. An adverse labour rate variance could explain a favourable labour efficiency variance.
D. Improved maintenance of production machinery could explain an adverse material usage variance.

Question 5

The International Federation of Accountants (IFAC) stated that it was important that "accountants in business" should understand what the drivers of stakeholder value are. Which of the following statements is valid?

A. Only an organisation's shareholders and employees can be considered to be its stakeholders.
B. Only an organisation's shareholders can be considered to be its stakeholders.
C. Stakeholders must be external to the organisation.
D. Anyone with an interest in an organisation can be considered to be one of its stakeholders.

Solutions: