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Royalholidayclubbed的IT專家團隊利用自己的知識和經驗專門研究了最新的短期有效的培訓方式，這個培訓方法對你們是很有幫助的，可以讓你們短期內達到預期的效果，特別是那些邊工作邊學習的考生，可以省時有不費力。選擇Royalholidayclubbed的培訓資料你將得到你最想要的培訓資料。選擇我們Royalholidayclubbed就是選擇成功！Royalholidayclubbed為你提供的CIMA BA2最新考古題 認證考試的練習題和答案能使你順利通過考試。CIMA BA2最新考古題 認證考試的考試之前的模擬考試時很有必要的，也是很有效的。在IT行業工作的你肯定也在努力提高自己的技能吧。

CIMA Business Accounting BA2 這是非常有價值的考試，肯定能幫助你實現你的願望。

我們Royalholidayclubbed全面提供CIMA的BA2 - Fundamentals of management accounting最新考古題考試認證資料，為你提示成功。 CIMA的BA2 考古題更新考古題包含了PDF電子檔和軟件版，還有在線測試引擎，全新收錄了BA2 考古題更新認證考試所有試題，并根據真實的考題變化而不斷變化，適合全球考生通用。我們保證BA2 考古題更新考古題的品質，百分之百通過考試，對于購買我們網站BA2 考古題更新題庫的客戶，還可以享受一年更新服務。

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我們Royalholidayclubbed 100%保證你通過CIMA CIMA BA2最新考古題認證考試

用一下Royalholidayclubbed的BA2最新考古題考古題怎麼樣？這個考古題可以說是與BA2最新考古題考試相關的所有參考資料中最優秀的資料。為什麼呢？有以下四個理由。第一，Royalholidayclubbed的考古題是IT專家們運用他們多年的經驗研究出來的資料，可以準確地劃出考試出題的範圍。第二，Royalholidayclubbed的考古題包含了可能出現在實際考試中的所有試題。第三，Royalholidayclubbed的考古題保證考生一次就通過考試，如果考生考試失敗則全額退款。第四，Royalholidayclubbed的考古題分為PDF版和軟體版兩個版本。利用這兩個版本的考古題，考生可以更輕鬆地準備考試。

如果你還在猶豫是否選擇Royalholidayclubbed，你可以先到Royalholidayclubbed網站下載我們免費提供的部分考試練習題和答案來確定我們的可靠性。如果你選擇下載我們的提供的所有考試練習題和答案，Royalholidayclubbed敢100%保證你可以以高分數一次性通過CIMA BA2最新考古題認證考試。

BA2 PDF DEMO:

QUESTION NO: 1
Refer to the exhibit.
John Brown is a machine operative in a manufacturing company. An analysis of his gross pay for the week is given below:
During the week John was idle for 6 hours due to machine breakdown and maintenance.
The total indirect labour costs included in John's gross pay was:
Answer:
$87

QUESTION NO: 2
Overhead absorption is best described as:
A. The charging of overheads to cost units produced
B. The identification of costs specifically attributable to a particular cost centre
C. The process of sharing costs amongst two or more cost centres
D. The identification of overhead cost variances
Answer: A

QUESTION NO: 3
Which of the following best describes a step cost?
A. A cost which increases per unit until activity reaches a critical level; thereafter the cost increases to a higher level and the unit cost remains constant until the next critical activity level is reached.
B. A cost which remains constant until activity reaches a critical level; thereafter the cost increases to a higher level and the unit cost remains constant until the next critical activity level is reached.
C. A cost which remains constant until activity reaches a critical level; thereafter the cost increases to a higher level and the total cost remains constant until the next critical activity level is reached.
D. A cost which increases steadily until activity reaches a critical level; thereafter the cost increases to a higher level and the total cost remains constant until the next critical activity level is reached.
Answer: C

QUESTION NO: 4
CL produces a household detergent in a single process. Information for this process for last month is as follows:
(a) Materials input - 11,000 Litres at £2.00 per litre.
(b) Conversion costs - £23,000
(c) Output during the month - 8,000 litres.
(d) There were 2,000 units of closing work in progress which was complete as to materials and 35% complete as to conversion.
(e) Normal loss for the month was 5% of input and all losses have a scrap value of 50p per litre.
(f) There is no opening work in progress.
The value of finished output during the month (to the nearest £) was:
Answer:
£36741

QUESTION NO: 5
Refer to the exhibit.
The budget for product Sentra for the month of August is given below:
Each unit of Sentra requires 4kg of raw materials.
The raw materials usage budget for the month of August is:
A. 504,000 kg
B. 496,000 kg
C. 516,000 kg
D. 492,000 kg
Answer: C

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Updated: May 28, 2022

by RHC.

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