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CIMAPRO17-BA2-X1-ENG Exam Questions & Answers

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CIMAPRO17-BA2-X1-ENG Exam Questions & Answers

Vendor: CIMA

Certifications: CIMA Certifications

Exam Code: CIMAPRO17-BA2-X1-ENG

Exam Name: E3 - Strategic Management Question Tutorial

Updated: May 07, 2025

Q&As: 60 ( View Details)

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CIMAPRO17-BA2-X1-ENG Online Practice Questions and Answers

Questions 1

A company uses standard absorption costing. Budgeted and actual data for the latest period are as follows.

What was the production overhead absorption rate per unit?

A. $21

B. $27

C. $35

D. $29

Show Answer
Questions 2

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 sales as well as from credit customers.

C. A detailed budget of estimated cash inflows and outflows incorporating revenue items only.

D. A detailed budget of estimated cash outflows only, incorporating both depreciation and capital expenditure.

Show Answer
Questions 3

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 + ($5,000 x 3.605)

B. $5,000 + $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4

C. $5,000/1.12 + $5,000/(1.12)2 + $5,000/(1.12)3 + $5,000/(1.12)4+ $5,000/(1.12)5

D. $5,000 x 3.605

E. $5,000 + ($5,000 x 3.037)

Show Answer More Questions

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