BA2熱門考題 -免費下載BA2考題 & Fundamentals Of Management Accounting - Royalholidayclubbed

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充分利用BA2熱門考題題庫你將得到不一樣的效果，這是一個針對性強，覆蓋面廣，更新快，最完整的學習資料，保證您一次通過BA2熱門考題考試。如果您想要真實的考試模擬，就選擇我們軟件版本的CIMA BA2熱門考題題庫，安裝在電腦上進行模擬，簡單易操作。獲得BA2熱門考題認證已經成為大多數IT員工獲得更好工作的一種選擇，然而，許多考生一直在努力嘗試卻失敗了。購買我們Royalholidayclubbed CIMA的BA2熱門考題考試認證的練習題及答案，你將完成你人生中最重要的考前準備問題，你將得到最高品質的培訓資料，今天購買我們的產品，是你為自己打開了新的大門，也是為了更美好的未來，也使你付出最小努力，獲得最大的成功。我們的Royalholidayclubbed提供的產品可以100%保證你通過考試，而且還會為你提供一年的免費的更新服務。

CIMA Business Accounting BA2 從而打開你職業生涯的新的大門。

但是報名參加CIMA BA2 - Fundamentals of management accounting熱門考題認證考試是個明智的選擇，因為在如今競爭激烈的IT行業應該要不斷的提升自己。只要你認真學習了Royalholidayclubbed的考古題，你就可以輕鬆地通過你想要參加的考試。不管你參加IT認證的哪個考試，Royalholidayclubbed的參考資料都可以給你很大的幫助。

你是可以免費下載Royalholidayclubbed為你提供的部分關於CIMA BA2熱門考題認證考試練習題及答案的作為嘗試，那樣你會更有信心地選擇我們的Royalholidayclubbed的產品來準備你的CIMA BA2熱門考題 認證考試。快將我們Royalholidayclubbed的產品收入囊中吧。

CIMA BA2熱門考題 - 機會是留給有準備的人的，希望你不要錯失良機。

我們Royalholidayclubbed CIMA的BA2熱門考題考試的做法是最徹底的，以及最準確及時的最新的實踐檢驗，你會發現目前市場上的唯一可以有讓你第一次嘗試通過困難的信心。CIMA的BA2熱門考題考試認證在世界上任何一個國家將會得到承認，所有的國家將會一視同仁，Royalholidayclubbed CIMA的BA2熱門考題認證證書不僅有助於提高你的知識和技能，也有助於你的職業生涯在不同的條件下多出一個可能性，我們Royalholidayclubbed CIMA的BA2熱門考題考試認證合格使用。

能否成功通過一項想要的認證測試，在于你是否找對了方法，CIMA BA2熱門考題考古題就是你通過考試的最佳方法，讓考生輕松獲得認證。你需要最新的BA2熱門考題考古題嗎？為什么不嘗試Royalholidayclubbed公司的PDF版本和軟件版本的在線題庫呢？您可以獲得所有需要的最新的CIMA BA2熱門考題考試問題和答案，我們確保高通過率和退款保證。

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

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Updated: May 28, 2022

by RHC.

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