CIMA BA2 Dumps PDF

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Sample Questions

Question 1

Which of the following is a valid definition of a cash budget?

A. A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items. 
B. A detailed budget of estimated cash inflows only, incorporating receipts from cash salesas well as from credit customers. 
C. A detailed budget of estimated cash inflows and outflows incorporating revenue itemsonly. 
D. A detailed budget of estimated cash outflows only, incorporating both depreciation andcapital expenditure. 

Answer: C

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Question 2

A. $6,220 adverse. 
B. $9,267 adverse. 
C. $16,000 adverse. 
D. $5,666 adverse. 

Answer: D

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Question 3

Which of the following would NOT be an appropriate performance measure for a profitcentre manager?

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

Answer: B

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Question 4

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

Answer: B

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Question 5

What is the total budgeted cost for Period 3?Give your answer in the nearest whole number.

Answer: .

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