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CIMA Certificate BA2 Dumps PDF

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Question 16

In investment appraisal, the net present value (NPV) is

Options:

A.

The discount rate at which the project's cash inflows are equal to the cash outflows.

B.

The present value of the project's cash inflow.

C.

The difference between the present value of the project's cash inflows and the present value of the cash outflows.

D.

The difference between the present value of the project's profit and the present value of the initial investment.

Question 17

A flexible budget is:

Options:

A.

A budget that can be flexed if the inflation level is different from forecast

B.

A budget that can be flexed if the activity level is different from forecast

C.

A budget that can be flexed if unit variable costs are different from forecast

D.

A budget that can be flexed if fixed costs are different from forecast

Question 18

Overhead apportionment is best described as:

Options:

A.

The identification of costs specifically attributable to a particular cost centre

B.

The process of sharing costs amongst two or more cost centers

C.

The charging of overheads to cost units produced

D.

The identification of overhead cost variances

Question 19

Refer to the exhibit.

Xpert Ltd uses a standard costing system and therefore values all inventory at standard cost. During period 7, the price paid for material 'Z' was £2 per kg more than the standard price.

The following information for material 'Z' relates to period 7:

What was the material price variance for 'Z' in period 7?

Options:

A.

£2 adverse

B.

£40 adverse

C.

£400 adverse

D.

£500 adverse

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Exam Code: BA2
Exam Name: Fundamentals of Management Accounting
Last Update: May 4, 2024
Questions: 392
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