BA2權威認證,Cima BA2考試證照 - Fundamentals Of Management Accounting - Royalholidayclubbed

 

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CIMA Business Accounting BA2 如果你考試失敗,我們會全額退款的。

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只要你需要考試,我們就可以隨時更新CIMA BA2權威認證認證考試的培訓資料來滿足你的考試需求。Royalholidayclubbed的培訓資料包含CIMA BA2權威認證考試的練習題和答案,能100%確保你通過CIMA BA2權威認證考試。有了我們為你提供的培訓資料,你可以為你參加考試做更好的準備,而且我們還會為你提供一年的免費的更新服務。

CIMA BA2權威認證 - 永遠不要說你已經盡力了。

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要做就做一個勇往直前的人,那樣的人生才有意義。人生舞臺的大幕隨時都可能拉開,關鍵是你願意表演,還是選擇躲避,能把在面前行走的機會抓住的人,十有八九都是成功的。

BA2 PDF DEMO:

QUESTION NO: 1
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: 2
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: 3
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.
What year-to-date contribution to sales ratio (C/S ratio) would be reported at the end of month 10?
A. 70,9%
B. 41,5%
C. 40,0%
D. 58,5%
Answer: D

QUESTION NO: 4
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: 5
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

PECB ISO-9001-Lead-Auditor - 在這個人才濟濟的社會,人們不斷提高自己的知識想達到更高的水準,但是國家對尖端的IT人員需求量還在不斷擴大,國際上更是如此。 ISTQB CTAL_TM_001 - “如果放棄了,那比賽同時也就結束了。 選擇Royalholidayclubbed CIMA的GInI CInP考試培訓資料是個不錯選擇,它會幫助我們順利通過考試,這也是通往成功的最佳捷徑,每個人都有可能成功,關鍵在於選擇。 其中,Cisco 300-415認證考試就是最重要的一個考試。 Royalholidayclubbed的IT專家團隊利用他們的經驗和知識不斷的提升考試培訓材料的品質,來滿足每位考生的需求,保證考生第一次參加CIMA SAP C_C4H56_2411認證考試順利的通過,你們通過購買Royalholidayclubbed的產品總是能夠更快得到更新更準確的考試相關資訊,Royalholidayclubbed的產品的覆蓋面很大很廣,可以為很多參加IT認證考試的考生提供方便,而且準確率100%,能讓你安心的去參加考試,並通過獲得認證。

Updated: May 28, 2022

 

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