BA2測試題庫，Cima BA2考試資料 & Fundamentals Of Management Accounting - Royalholidayclubbed

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Royalholidayclubbed是個能夠加速你通過CIMA BA2測試題庫認證考試的網站。我們的CIMA BA2測試題庫認證考試的考古題是Royalholidayclubbed的專家不斷研究出來的。當你還在為通過CIMA BA2測試題庫認證考試而奮鬥時，選擇Royalholidayclubbed的CIMA BA2測試題庫認證考試的最新考古題將給你的復習備考帶來很大的幫助。因為Royalholidayclubbed的考古題包含了在實際考試中可能出現的所有問題，所以你只需要記住BA2測試題庫考古題裏面出現的問題和答案，你就可以輕鬆通過考試。這是通過考試最快的捷徑了。 CIMA BA2測試題庫認證考試是IT人士在踏上職位提升之路的第一步。

CIMA Business Accounting BA2 它能給你100%的信心，讓你安心的參加考試。

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Royalholidayclubbed是一个为考生们提供IT认证考试的考古題并能很好地帮助大家的网站。Royalholidayclubbed通過活用前輩們的經驗將歷年的考試資料編輯起來，製作出了最好的BA2測試題庫考古題。考古題裏的資料包含了實際考試中的所有的問題，可以保證你一次就成功。

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我的很多IT行業的朋友為了通過CIMA BA2測試題庫認證考試花費了很多時間和精力，但是他們沒有選擇培訓班或者網上培訓，所以對他們而言通過考試是比較有難度的，一般他們的一次性通過的幾率很小。幸運地是Royalholidayclubbed提供了最可靠的培訓工具。Royalholidayclubbed提供的培訓材料包括CIMA BA2測試題庫認證考試的類比測試軟體和相關類比試題，練習題和答案。我們可以提供最佳最新的CIMA BA2測試題庫認證考試的練習題和答案來滿足你的需求。

為了幫助你準備BA2測試題庫考試認證，我們建議你有健全的知識和經驗BA2測試題庫考試，我們Royalholidayclubbed設計的問題，可以幫助你輕鬆獲得認證，Royalholidayclubbed CIMA的BA2測試題庫考試的自由練習測試，BA2測試題庫考試問題及答案，BA2測試題庫考古題，BA2測試題庫書籍，BA2測試題庫學習指南。

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
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: 3
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: 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

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Updated: May 28, 2022

by RHC.

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