Updates & development

Our CIMAPRO17-BA2-X1-ENG exam preparation files with high accuracy are the best way to clear exam. And we are still pursuing more professional exam knowledge and updating the CIMAPRO17-BA2-X1-ENG exam resources time to time for your reference so that our exam materials are concrete and appropriate. You do not need to worry about the new updates you may miss, because we will send CIMAPRO17-BA2-X1-ENG exam preparation files to you for free downloading within one year after purchasing on our website.

Our company is developing faster and faster so many years because we not only offer you good CIMAPRO17-BA2-X1-ENG exam resources but also provide one year new version for your free downloading. Besides, we provide satisfying customer service for our users so that we build close relationships with our users from all over the world and our CIMAPRO17-BA2-X1-ENG test prep materials are popular as its high pass rate. If you are still hesitating if you can trust us and trust our products, we can assure you that our CIMAPRO17-BA2-X1-ENG exam preparation files should be your best study guide. Before purchasing, we provide free demos at the under page of products, you can download experimentally and have a try. Once you decided to place your order, we provide the easiest way for you to buy CIMAPRO17-BA2-X1-ENG exam preparation files within 10 minutes.

Reliable CIMAPRO17-BA2-X1-ENG exam resources

We build good relationship with a group of customers, many of them will become regular customer after passing CIMAPRO17-BA2-X1-ENG exam, they not only give us great comments, but purchase the second or more times later with confidence toward our products, and recommend our CIMAPRO17-BA2-X1-ENG test prep materials to people around them who need the exam preparation materials. Our CIMAPRO17-BA2-X1-ENG exam resources are the only option for you to simulate as the real test scene. As long as you are used to the pattern and core knowledge of the CIMAPRO17-BA2-X1-ENG exam preparation files, when facing the exam, you will feel just like a fish in water whatever the difficulties they are, and these are good comments from the former users.

As everyone knows, when you are facing different CIMAPRO17-BA2-X1-ENG exam preparation files on the internet and want to make a decision, you may get confused to decide which CIMAPRO17-BA2-X1-ENG test prep is the most useful and effective to realize our aim---passing the exam smoothly. Here we offer the best CIMAPRO17-BA2-X1-ENG exam resources for you and spare your worries.

Thoughtful aftersales

We are responsible company that we not only sell high quality CIMAPRO17-BA2-X1-ENG exam resources but offer thoughtful aftersales services for customers. We have a group of experienced employees aiming to offer considerable and warm customer service. They are patient and professional to deal with your different problems after you buying our CIMAPRO17-BA2-X1-ENG exam preparatory. So we are not only assured about the quality of our products, but confident about the services as well.

Our CIMAPRO17-BA2-X1-ENG exam preparation files speak louder than any kinds of words, and we prove this by proving aftersales service 24/7 for you all year round. If you have any problem about our CIMAPRO17-BA2-X1-ENG exam resources, please feel free to contact with us and we will solve them for you with respect and great manner.

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:

1. A company's management accountant wishes to calculate the present value of the cost of renting a delivery vehicle. There will be five annual rental payments of $5,000, the first of which is due immediately. The company's discount rate is 12%.
Which TWO of the following are valid ways to calculate the present value of the rental payments? (Choose two.)

A) $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4+ $5,000/(1.12)5
B) $5,000 + $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4
C) $5,000 + ($5,000 x 3.605)
D) $5,000 x 3.605
E) $5,000 + ($5,000 x 3.037)

2. A company is considering investing $57,000 in a machine that will last for five years, after which time it will have no value. The machine will generate additional revenue of $190,000 each year. Annual running costs, including depreciation of $11,400 will amount to $168,400.
Assuming that all cash flows occur evenly, the payback period of the investment in the machine is closest to:

A) 2 years 8 months
B) 2 years 6 months
C) 1 year 9 months
D) 1 year 7 months

3. 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?

A) $9
B) $7
C) $8
D) $6

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

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

5. FILL BLANK
A company uses full cost pricing. The unit costs for product Z are given below.

What price per unit should be charged in order to achieve a profit margin of 20%?
Give your answer to the nearest cent.

Solutions: