最新的 CIMA Business Accounting BA1 免費考試真題:

1. Globalization will have all the following effects on businesses except one. Which ONE is the exception?

A) Access to cheaper sources of supply in emerging economies
B) Decreased international transportation and communications costs
C) The ability to shift production to low cost locations
D) Increased competition on world markets for manufactured goods

2. Since its release. Bob Aker's 'Cooking to Go' has sold the following number of copies each Q1:
2X13:200
2X14:430
2X15:530
2X16:450
Using these figures and the equation, y (trend) = 500 + 20x, which of the following is the mean seasonal average of sales of Bob Aker's 'Cooking to Go' for Q1 over the last four years?
Calculate all the final and answer and all intermediate workings to 2 dp.

A) 1.02
B) 0.77
C) 0.85
D) 0.63
E) 4.5

3. The following cash flows are for a capital project where the required rate of return is 8 percent

Calculate the NPV for the project. Give your answer to the nearest whole number.

4. Some not-for-profit organizations (NPOs) are required to show they are effective. Which one of the following most closely defines effective?

A) Doesn't make losses
B) Achieves the goals and objectives set for it
C) Finds the correct balance between cost and benefit
D) Conducts its activities and operations at low cost

5. The level of national income in the circular flow will remain constant if

A) injections are equal to savings
B) injections are equal to withdrawals
C) injections plus withdrawals are equal to savings plus investment
D) injections are greater than withdrawals

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