{"id":5164,"date":"2020-03-09T09:23:29","date_gmt":"2020-03-09T09:23:29","guid":{"rendered":"https:\/\/www.dumpsbase.com\/freedumps\/?p=5164"},"modified":"2020-03-09T09:23:31","modified_gmt":"2020-03-09T09:23:31","slug":"cima-certificate-in-business-accounting-cert-ba-cimapro17-ba2-x1-eng-dumps","status":"publish","type":"post","link":"https:\/\/www.dumpsbase.com\/freedumps\/cima-certificate-in-business-accounting-cert-ba-cimapro17-ba2-x1-eng-dumps.html","title":{"rendered":"CIMA Certificate in Business Accounting (Cert BA) CIMAPRO17-BA2-X1-ENG Dumps"},"content":{"rendered":"<p>CIMAPRO17-BA2-X1-ENG BA2 \u2013 Fundamentals of Management Accounting Question Tutorial is one of Certificate in Business Accounting (Cert BA) exam. To help you complete the Certificate in Business Accounting (Cert BA) CIMAPRO17-BA2-X1-ENG exam, we have released CIMAPRO17-BA2-X1-ENG dumps online. The current CIMAPRO17-BA2-X1-ENG dumps contain 60 practice questions and answers. You can read all these Q&amp;As to prepare for the CIMA BA2 \u2013 Fundamentals of Management Accounting Question Tutorial exam well.<\/p>\n<h2>Check Free CIMAPRO17-BA2-X1-ENG Exam Dumps Online<\/h2>\n<script>\n  window.fbAsyncInit = function() {\n    FB.init({\n      appId            : '622169541470367',\n      autoLogAppEvents : true,\n      xfbml            : true,\n      version          : 'v3.1'\n    });\n  };\n\n  (function(d, s, id){\n     var js, fjs = d.getElementsByTagName(s)[0];\n     if (d.getElementById(id)) {return;}\n     js = d.createElement(s); js.id = id;\n     js.src = \"https:\/\/connect.facebook.net\/en_US\/sdk.js\";\n     fjs.parentNode.insertBefore(js, fjs);\n   }(document, 'script', 'facebook-jssdk'));\n<\/script><div id=\"watu_quiz\" class=\"quiz-area single-page-quiz\">\n<p><\/p><form action=\"\" method=\"post\" class=\"quiz-form \" id=\"quiz-2222\" >\n<div class='watu-question' id='question-1'><div class='question-content'><p><span class='watu_num'>1. <\/span>Which of the following is a relevant cost?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123691' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509664' \/><div class='watu-question-choice'><input type='radio' name='answer-123691[]' id='answer-id-509664' class='answer answer-1  answerof-123691' value='509664' \/>&nbsp;<label for='answer-id-509664' id='answer-label-509664' class=' answer label-1'><span class='answer'>A sunk cost<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509665' \/><div class='watu-question-choice'><input type='radio' name='answer-123691[]' id='answer-id-509665' class='answer answer-1  answerof-123691' value='509665' \/>&nbsp;<label for='answer-id-509665' id='answer-label-509665' class=' answer label-1'><span class='answer'>A committed cost<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509666' \/><div class='watu-question-choice'><input type='radio' name='answer-123691[]' id='answer-id-509666' class='answer answer-1  answerof-123691' value='509666' \/>&nbsp;<label for='answer-id-509666' id='answer-label-509666' class=' answer label-1'><span class='answer'>An incremental cost<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509667' \/><div class='watu-question-choice'><input type='radio' name='answer-123691[]' id='answer-id-509667' class='answer answer-1  answerof-123691' value='509667' \/>&nbsp;<label for='answer-id-509667' id='answer-label-509667' class=' answer label-1'><span class='answer'>A historical cost<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType1' value='radio' class=''><\/div><div class='watu-question' id='question-2'><div class='question-content'><p><span class='watu_num'>2. <\/span>Which of the following would NOT be an appropriate performance measure for a profit centre manager?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123692' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509668' \/><div class='watu-question-choice'><input type='radio' name='answer-123692[]' id='answer-id-509668' class='answer answer-2  answerof-123692' value='509668' \/>&nbsp;<label for='answer-id-509668' id='answer-label-509668' class=' answer label-2'><span class='answer'>Return on capital employed<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509669' \/><div class='watu-question-choice'><input type='radio' name='answer-123692[]' id='answer-id-509669' class='answer answer-2  answerof-123692' value='509669' \/>&nbsp;<label for='answer-id-509669' id='answer-label-509669' class=' answer label-2'><span class='answer'>Contribution per unit<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509670' \/><div class='watu-question-choice'><input type='radio' name='answer-123692[]' id='answer-id-509670' class='answer answer-2  answerof-123692' value='509670' \/>&nbsp;<label for='answer-id-509670' id='answer-label-509670' class=' answer label-2'><span class='answer'>Sales price variance<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509671' \/><div class='watu-question-choice'><input type='radio' name='answer-123692[]' id='answer-id-509671' class='answer answer-2  answerof-123692' value='509671' \/>&nbsp;<label for='answer-id-509671' id='answer-label-509671' class=' answer label-2'><span class='answer'>Gross margin<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType2' value='radio' class=''><\/div><div class='watu-question' id='question-3'><div class='question-content'><p><span class='watu_num'>3. <\/span>The following data are available for a company that produces and sells a single product.<br \/>\n<br \/>&#8211; The company\u2019s opening finished goods inventory was 2,500 units.<br \/>\n<br \/>&#8211; The fixed overhead absorption rate is $8.00 per unit.<br \/>\n<br \/>&#8211; The profit calculated using marginal costing is $16,000.<br \/>\n<br \/>&#8211; The profit calculated using absorption costing and valuing its inventory at standard cost is $22,400.<br \/>\n<br \/>The company\u2019s closing finished goods inventory is:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123693' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509672' \/><div class='watu-question-choice'><input type='radio' name='answer-123693[]' id='answer-id-509672' class='answer answer-3  answerof-123693' value='509672' \/>&nbsp;<label for='answer-id-509672' id='answer-label-509672' class=' answer label-3'><span class='answer'>3,300 units<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509673' \/><div class='watu-question-choice'><input type='radio' name='answer-123693[]' id='answer-id-509673' class='answer answer-3  answerof-123693' value='509673' \/>&nbsp;<label for='answer-id-509673' id='answer-label-509673' class=' answer label-3'><span class='answer'>1,700 units<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509674' \/><div class='watu-question-choice'><input type='radio' name='answer-123693[]' id='answer-id-509674' class='answer answer-3  answerof-123693' value='509674' \/>&nbsp;<label for='answer-id-509674' id='answer-label-509674' class=' answer label-3'><span class='answer'>3,900 units<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509675' \/><div class='watu-question-choice'><input type='radio' name='answer-123693[]' id='answer-id-509675' class='answer answer-3  answerof-123693' value='509675' \/>&nbsp;<label for='answer-id-509675' id='answer-label-509675' class=' answer label-3'><span class='answer'>8,900 units<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType3' value='radio' class=''><\/div><div class='watu-question' id='question-4'><div class='question-content'><p><span class='watu_num'>4. <\/span>Which of the following would NOT require taking into account the time value of money?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123694' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509676' \/><div class='watu-question-choice'><input type='radio' name='answer-123694[]' id='answer-id-509676' class='answer answer-4  answerof-123694' value='509676' \/>&nbsp;<label for='answer-id-509676' id='answer-label-509676' class=' answer label-4'><span class='answer'>Deciding to make a long-term investment in a project on the basis of its payback period.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509677' \/><div class='watu-question-choice'><input type='radio' name='answer-123694[]' id='answer-id-509677' class='answer answer-4  answerof-123694' value='509677' \/>&nbsp;<label for='answer-id-509677' id='answer-label-509677' class=' answer label-4'><span class='answer'>Selecting an investment project on the basis that it has a positive net present value (NPV).<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509678' \/><div class='watu-question-choice'><input type='radio' name='answer-123694[]' id='answer-id-509678' class='answer answer-4  answerof-123694' value='509678' \/>&nbsp;<label for='answer-id-509678' id='answer-label-509678' class=' answer label-4'><span class='answer'>Calculating the present value of a five-year annuity.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509679' \/><div class='watu-question-choice'><input type='radio' name='answer-123694[]' id='answer-id-509679' class='answer answer-4  answerof-123694' value='509679' \/>&nbsp;<label for='answer-id-509679' id='answer-label-509679' class=' answer label-4'><span class='answer'>Taking a long-term investment decision on the basis of the project\u2019s internal rate of return (IRR).<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType4' value='radio' class=''><\/div><div class='watu-question' id='question-5'><div class='question-content'><p><span class='watu_num'>5. <\/span>A small airport\u2019s management accountant has prepared the following management report on the performance of its four retail outlets. <\/p>\n<p><img decoding=\"async\" width=507 height=175 src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2018\/exams\/CIMAPRO17-BA2-X1-ENG%20V8.files\/image002.jpg\" v:shapes=\"_x0000_i1025\"><\/p>\n<p>Which retail outlet has the highest contribution per square metre?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123695' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509680' \/><div class='watu-question-choice'><input type='radio' name='answer-123695[]' id='answer-id-509680' class='answer answer-5  answerof-123695' value='509680' \/>&nbsp;<label for='answer-id-509680' id='answer-label-509680' class=' answer label-5'><span class='answer'>Outlet A<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509681' \/><div class='watu-question-choice'><input type='radio' name='answer-123695[]' id='answer-id-509681' class='answer answer-5  answerof-123695' value='509681' \/>&nbsp;<label for='answer-id-509681' id='answer-label-509681' class=' answer label-5'><span class='answer'>Outlet B<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509682' \/><div class='watu-question-choice'><input type='radio' name='answer-123695[]' id='answer-id-509682' class='answer answer-5  answerof-123695' value='509682' \/>&nbsp;<label for='answer-id-509682' id='answer-label-509682' class=' answer label-5'><span class='answer'>Outlet C<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509683' \/><div class='watu-question-choice'><input type='radio' name='answer-123695[]' id='answer-id-509683' class='answer answer-5  answerof-123695' value='509683' \/>&nbsp;<label for='answer-id-509683' id='answer-label-509683' class=' answer label-5'><span class='answer'>Outlet D<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType5' value='radio' class=''><\/div><div class='watu-question' id='question-6'><div class='question-content'><p><span class='watu_num'>6. <\/span>The staffing policy for a supermarket is to have one cashier station open for every forecasted 20 customers per hour. Cashiers are hired by the hour as and when required, and do not perform any other duties.<br \/>\n<br \/>The cost of the cashiers in relation to the number of customers would be classified as which type of cost?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123696' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509684' \/><div class='watu-question-choice'><input type='radio' name='answer-123696[]' id='answer-id-509684' class='answer answer-6  answerof-123696' value='509684' \/>&nbsp;<label for='answer-id-509684' id='answer-label-509684' class=' answer label-6'><span class='answer'>Stepped fixed cost<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509685' \/><div class='watu-question-choice'><input type='radio' name='answer-123696[]' id='answer-id-509685' class='answer answer-6  answerof-123696' value='509685' \/>&nbsp;<label for='answer-id-509685' id='answer-label-509685' class=' answer label-6'><span class='answer'>Variable cost<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509686' \/><div class='watu-question-choice'><input type='radio' name='answer-123696[]' id='answer-id-509686' class='answer answer-6  answerof-123696' value='509686' \/>&nbsp;<label for='answer-id-509686' id='answer-label-509686' class=' answer label-6'><span class='answer'>Semi-variable cost<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509687' \/><div class='watu-question-choice'><input type='radio' name='answer-123696[]' id='answer-id-509687' class='answer answer-6  answerof-123696' value='509687' \/>&nbsp;<label for='answer-id-509687' id='answer-label-509687' class=' answer label-6'><span class='answer'>Fixed cost<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType6' value='radio' class=''><\/div><div class='watu-question' id='question-7'><div class='question-content'><p><span class='watu_num'>7. <\/span>A company uses standard absorption costing.<br \/>\n<br \/>Budgeted and actual data for the latest period are as follows. <\/p>\n<p><img decoding=\"async\" width=500 height=133 src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/uploads\/2018\/exams\/CIMAPRO17-BA2-X1-ENG%20V8.files\/image004.jpg\" v:shapes=\"_x0000_i1026\"><\/p>\n<p>What was the production overhead absorption rate per unit?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123697' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509688' \/><div class='watu-question-choice'><input type='radio' name='answer-123697[]' id='answer-id-509688' class='answer answer-7  answerof-123697' value='509688' \/>&nbsp;<label for='answer-id-509688' id='answer-label-509688' class=' answer label-7'><span class='answer'>$21<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509689' \/><div class='watu-question-choice'><input type='radio' name='answer-123697[]' id='answer-id-509689' class='answer answer-7  answerof-123697' value='509689' \/>&nbsp;<label for='answer-id-509689' id='answer-label-509689' class=' answer label-7'><span class='answer'>$27<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509690' \/><div class='watu-question-choice'><input type='radio' name='answer-123697[]' id='answer-id-509690' class='answer answer-7  answerof-123697' value='509690' \/>&nbsp;<label for='answer-id-509690' id='answer-label-509690' class=' answer label-7'><span class='answer'>$35<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509691' \/><div class='watu-question-choice'><input type='radio' name='answer-123697[]' id='answer-id-509691' class='answer answer-7  answerof-123697' value='509691' \/>&nbsp;<label for='answer-id-509691' id='answer-label-509691' class=' answer label-7'><span class='answer'>$29<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType7' value='radio' class=''><\/div><div class='watu-question' id='question-8'><div class='question-content'><p><span class='watu_num'>8. <\/span>The year-to-date results at the end of month 9 included sales revenue of $3,600,000 and variable costs of $2,100,000. During month 10, sales revenue was $450,000 and variable costs were $270,000.<br \/>\n<br \/>What year-to-date contribution to sales ratio (C\/S ratio) would be reported at the end of month 10?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123698' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509692' \/><div class='watu-question-choice'><input type='radio' name='answer-123698[]' id='answer-id-509692' class='answer answer-8  answerof-123698' value='509692' \/>&nbsp;<label for='answer-id-509692' id='answer-label-509692' class=' answer label-8'><span class='answer'>58,5%<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509693' \/><div class='watu-question-choice'><input type='radio' name='answer-123698[]' id='answer-id-509693' class='answer answer-8  answerof-123698' value='509693' \/>&nbsp;<label for='answer-id-509693' id='answer-label-509693' class=' answer label-8'><span class='answer'>70,9%<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509694' \/><div class='watu-question-choice'><input type='radio' name='answer-123698[]' id='answer-id-509694' class='answer answer-8  answerof-123698' value='509694' \/>&nbsp;<label for='answer-id-509694' id='answer-label-509694' class=' answer label-8'><span class='answer'>41,5%<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509695' \/><div class='watu-question-choice'><input type='radio' name='answer-123698[]' id='answer-id-509695' class='answer answer-8  answerof-123698' value='509695' \/>&nbsp;<label for='answer-id-509695' id='answer-label-509695' class=' answer label-8'><span class='answer'>40,0%<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType8' value='radio' class=''><\/div><div class='watu-question' id='question-9'><div class='question-content'><p><span class='watu_num'>9. <\/span>Which TWO of the following are characteristics of Management Accounts? (Choose two.)<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123699' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509696' \/><div class='watu-question-choice'><input type='checkbox' name='answer-123699[]' id='answer-id-509696' class='answer answer-9  answerof-123699' value='509696' \/>&nbsp;<label for='answer-id-509696' id='answer-label-509696' class=' answer label-9'><span class='answer'>Governed by rules and regulations<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509697' \/><div class='watu-question-choice'><input type='checkbox' name='answer-123699[]' id='answer-id-509697' class='answer answer-9  answerof-123699' value='509697' \/>&nbsp;<label for='answer-id-509697' id='answer-label-509697' class=' answer label-9'><span class='answer'>Provide information to managers<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509698' \/><div class='watu-question-choice'><input type='checkbox' name='answer-123699[]' id='answer-id-509698' class='answer answer-9  answerof-123699' value='509698' \/>&nbsp;<label for='answer-id-509698' id='answer-label-509698' class=' answer label-9'><span class='answer'>Provide information needed by shareholders<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509699' \/><div class='watu-question-choice'><input type='checkbox' name='answer-123699[]' id='answer-id-509699' class='answer answer-9  answerof-123699' value='509699' \/>&nbsp;<label for='answer-id-509699' id='answer-label-509699' class=' answer label-9'><span class='answer'>Internally focused<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509700' \/><div class='watu-question-choice'><input type='checkbox' name='answer-123699[]' id='answer-id-509700' class='answer answer-9  answerof-123699' value='509700' \/>&nbsp;<label for='answer-id-509700' id='answer-label-509700' class=' answer label-9'><span class='answer'>Statutory requirement<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType9' value='checkbox' class=''><\/div><div class='watu-question' id='question-10'><div class='question-content'><p><span class='watu_num'>10. <\/span>In a company that manufactures many different products on the same production line, which TWO of the following would NOT be classified as indirect production costs? (Choose two.)<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123700' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509701' \/><div class='watu-question-choice'><input type='checkbox' name='answer-123700[]' id='answer-id-509701' class='answer answer-10  answerof-123700' value='509701' \/>&nbsp;<label for='answer-id-509701' id='answer-label-509701' class=' answer label-10'><span class='answer'>Salary paid to the factory manager.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509702' \/><div class='watu-question-choice'><input type='checkbox' name='answer-123700[]' id='answer-id-509702' class='answer answer-10  answerof-123700' value='509702' \/>&nbsp;<label for='answer-id-509702' id='answer-label-509702' class=' answer label-10'><span class='answer'>Factory rent.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509703' \/><div class='watu-question-choice'><input type='checkbox' name='answer-123700[]' id='answer-id-509703' class='answer answer-10  answerof-123700' value='509703' \/>&nbsp;<label for='answer-id-509703' id='answer-label-509703' class=' answer label-10'><span class='answer'>Maintenance costs for the company\u2019s only production line.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509704' \/><div class='watu-question-choice'><input type='checkbox' name='answer-123700[]' id='answer-id-509704' class='answer answer-10  answerof-123700' value='509704' \/>&nbsp;<label for='answer-id-509704' id='answer-label-509704' class=' answer label-10'><span class='answer'>Commissions paid to the sales team.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509705' \/><div class='watu-question-choice'><input type='checkbox' name='answer-123700[]' id='answer-id-509705' class='answer answer-10  answerof-123700' value='509705' \/>&nbsp;<label for='answer-id-509705' id='answer-label-509705' class=' answer label-10'><span class='answer'>Royalties paid to the designers of the products.<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType10' value='checkbox' class=''><\/div><div class='watu-question' id='question-11'><div class='question-content'><p><span class='watu_num'>11. <\/span>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.<br \/>\n<br \/>Assuming that all cash flows occur evenly, the payback period of the investment in the machine is closest to:<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123701' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509706' \/><div class='watu-question-choice'><input type='radio' name='answer-123701[]' id='answer-id-509706' class='answer answer-11  answerof-123701' value='509706' \/>&nbsp;<label for='answer-id-509706' id='answer-label-509706' class=' answer label-11'><span class='answer'>2 years 8 months<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509707' \/><div class='watu-question-choice'><input type='radio' name='answer-123701[]' id='answer-id-509707' class='answer answer-11  answerof-123701' value='509707' \/>&nbsp;<label for='answer-id-509707' id='answer-label-509707' class=' answer label-11'><span class='answer'>1 year 9 months<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509708' \/><div class='watu-question-choice'><input type='radio' name='answer-123701[]' id='answer-id-509708' class='answer answer-11  answerof-123701' value='509708' \/>&nbsp;<label for='answer-id-509708' id='answer-label-509708' class=' answer label-11'><span class='answer'>1 year 7 months<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509709' \/><div class='watu-question-choice'><input type='radio' name='answer-123701[]' id='answer-id-509709' class='answer answer-11  answerof-123701' value='509709' \/>&nbsp;<label for='answer-id-509709' id='answer-label-509709' class=' answer label-11'><span class='answer'>2 years 6 months<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType11' value='radio' class=''><\/div><div class='watu-question' id='question-12'><div class='question-content'><p><span class='watu_num'>12. <\/span>Which of the following statements about batch costing is true?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123702' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509710' \/><div class='watu-question-choice'><input type='radio' name='answer-123702[]' id='answer-id-509710' class='answer answer-12  answerof-123702' value='509710' \/>&nbsp;<label for='answer-id-509710' id='answer-label-509710' class=' answer label-12'><span class='answer'>Batch costing must use absorption costing.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509711' \/><div class='watu-question-choice'><input type='radio' name='answer-123702[]' id='answer-id-509711' class='answer answer-12  answerof-123702' value='509711' \/>&nbsp;<label for='answer-id-509711' id='answer-label-509711' class=' answer label-12'><span class='answer'>The cost of a batch is found by multiplying the cost of one unit by the number of units in the batch.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509712' \/><div class='watu-question-choice'><input type='radio' name='answer-123702[]' id='answer-id-509712' class='answer answer-12  answerof-123702' value='509712' \/>&nbsp;<label for='answer-id-509712' id='answer-label-509712' class=' answer label-12'><span class='answer'>Batch costing must use marginal costing.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509713' \/><div class='watu-question-choice'><input type='radio' name='answer-123702[]' id='answer-id-509713' class='answer answer-12  answerof-123702' value='509713' \/>&nbsp;<label for='answer-id-509713' id='answer-label-509713' class=' answer label-12'><span class='answer'>The cost of a unit is found by dividing the cost of a batch by the number of units in the batch.<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType12' value='radio' class=''><\/div><div class='watu-question' id='question-13'><div class='question-content'><p><span class='watu_num'>13. <\/span>Which of the following is NOT a valid purpose of budgeting?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123703' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509714' \/><div class='watu-question-choice'><input type='radio' name='answer-123703[]' id='answer-id-509714' class='answer answer-13  answerof-123703' value='509714' \/>&nbsp;<label for='answer-id-509714' id='answer-label-509714' class=' answer label-13'><span class='answer'>To communicate targets to managers.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509715' \/><div class='watu-question-choice'><input type='radio' name='answer-123703[]' id='answer-id-509715' class='answer answer-13  answerof-123703' value='509715' \/>&nbsp;<label for='answer-id-509715' id='answer-label-509715' class=' answer label-13'><span class='answer'>To comply with financial reporting requirements.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509716' \/><div class='watu-question-choice'><input type='radio' name='answer-123703[]' id='answer-id-509716' class='answer answer-13  answerof-123703' value='509716' \/>&nbsp;<label for='answer-id-509716' id='answer-label-509716' class=' answer label-13'><span class='answer'>To coordinate the different activities of an organisation.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509717' \/><div class='watu-question-choice'><input type='radio' name='answer-123703[]' id='answer-id-509717' class='answer answer-13  answerof-123703' value='509717' \/>&nbsp;<label for='answer-id-509717' id='answer-label-509717' class=' answer label-13'><span class='answer'>To authorise managers to incur expenditure.<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType13' value='radio' class=''><\/div><div class='watu-question' id='question-14'><div class='question-content'><p><span class='watu_num'>14. <\/span>Which of the following is a valid definition of a cash budget?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123704' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509718' \/><div class='watu-question-choice'><input type='radio' name='answer-123704[]' id='answer-id-509718' class='answer answer-14  answerof-123704' value='509718' \/>&nbsp;<label for='answer-id-509718' id='answer-label-509718' class=' answer label-14'><span class='answer'>A detailed budget of estimated cash inflows and outflows incorporating both revenue and capital items.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509719' \/><div class='watu-question-choice'><input type='radio' name='answer-123704[]' id='answer-id-509719' class='answer answer-14  answerof-123704' value='509719' \/>&nbsp;<label for='answer-id-509719' id='answer-label-509719' class=' answer label-14'><span class='answer'>A detailed budget of estimated cash inflows only, incorporating receipts from cash sales as well as from credit customers.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509720' \/><div class='watu-question-choice'><input type='radio' name='answer-123704[]' id='answer-id-509720' class='answer answer-14  answerof-123704' value='509720' \/>&nbsp;<label for='answer-id-509720' id='answer-label-509720' class=' answer label-14'><span class='answer'>A detailed budget of estimated cash inflows and outflows incorporating revenue items only.<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509721' \/><div class='watu-question-choice'><input type='radio' name='answer-123704[]' id='answer-id-509721' class='answer answer-14  answerof-123704' value='509721' \/>&nbsp;<label for='answer-id-509721' id='answer-label-509721' class=' answer label-14'><span class='answer'>A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType14' value='radio' class=''><\/div><div class='watu-question' id='question-15'><div class='question-content'><p><span class='watu_num'>15. <\/span>Based upon extensive historical evidence, a company\u2019s daily sales volume is known to be normally distributed with a mean of 1,728 units and a standard deviation of 273 units.<br \/>\n<br \/>What is the probability that, on any one day, the sales volume will be at least 1,300 units?<\/p>\n<\/div><input type='hidden' name='question_id[]' value='123705' \/><div class='watu-questions-wrap '><input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509722' \/><div class='watu-question-choice'><input type='radio' name='answer-123705[]' id='answer-id-509722' class='answer answer-15  answerof-123705' value='509722' \/>&nbsp;<label for='answer-id-509722' id='answer-label-509722' class=' answer label-15'><span class='answer'>5.82%<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509723' \/><div class='watu-question-choice'><input type='radio' name='answer-123705[]' id='answer-id-509723' class='answer answer-15  answerof-123705' value='509723' \/>&nbsp;<label for='answer-id-509723' id='answer-label-509723' class=' answer label-15'><span class='answer'>73.89%<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509724' \/><div class='watu-question-choice'><input type='radio' name='answer-123705[]' id='answer-id-509724' class='answer answer-15  answerof-123705' value='509724' \/>&nbsp;<label for='answer-id-509724' id='answer-label-509724' class=' answer label-15'><span class='answer'>44.18%<\/span><\/label><\/div>\n<input type='hidden' name='answer_ids[]' class='watu-answer-ids' value='509725' \/><div class='watu-question-choice'><input type='radio' name='answer-123705[]' id='answer-id-509725' class='answer answer-15  answerof-123705' value='509725' \/>&nbsp;<label for='answer-id-509725' id='answer-label-509725' class=' answer label-15'><span class='answer'>94.18%<\/span><\/label><\/div>\n<\/div><input type='hidden' id='questionType15' value='radio' class=''><\/div><div style='display:none' id='question-16'><br \/><div class='question-content'><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.dumpsbase.com\/freedumps\/wp-content\/plugins\/watu\/loading.gif\" width=\"16\" height=\"16\" alt=\"Loading ...\" title=\"Loading ...\" \/>&nbsp;Loading &#8230;<\/div><\/div><br \/>\n<input type=\"button\" name=\"action\" onclick=\"Watu.submitResult()\" 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To help you complete the Certificate in Business Accounting (Cert BA) CIMAPRO17-BA2-X1-ENG exam, we have released CIMAPRO17-BA2-X1-ENG dumps online. The current CIMAPRO17-BA2-X1-ENG dumps contain 60 practice questions and answers. 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