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而Royalholidayclubbed是IT專業人士的最佳選擇，獲得BA2考題免費下載認證是IT職業發展的有力保證，我們高品質的題庫能幫助你做到這一點。BA2考題免費下載考試題庫也會不定期的更新，為你提供最有效的學習資料。使用我們的BA2考題免費下載考試題庫進行考前復習，可以節約你大量的學習時間和費用，這是最適合獲得BA2考題免費下載認證的所必須的學習資料。為了能順利通過考試，持有完全版的CIMA BA2考題免費下載題庫資料是必要的，你就能輕松通過想要的認證考試。此外，Royalholidayclubbed提供的所有考古題都是最新的，其中PDF版本的BA2考題免費下載題庫支持打打印，方便攜帶，現在就來添加我們最新的BA2考題免費下載考古題，了解更多的考試資訊吧！ Royalholidayclubbed有最好品質最新的CIMA BA2考題免費下載認證考試相關培訓資料，能幫你順利通過CIMA BA2考題免費下載認證考試。

CIMA Business Accounting BA2 如果你想輕鬆通過考試，那麼快來試試吧。

我們都很清楚 CIMA BA2 - Fundamentals of management accounting考題免費下載認證考試在IT行業中的地位是駐足輕重的地位，但關鍵的問題是能夠拿到CIMA BA2 - Fundamentals of management accounting考題免費下載的認證證書不是那麼簡單的。如果你想獲得一次就通過BA2 在線考題認證考試的保障，那麼Royalholidayclubbed的BA2 在線考題考古題是你唯一的、也是最好的選擇。這絕對是一個讓你禁不住讚美的考古題。

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CIMA BA2考題免費下載 - Royalholidayclubbed可以為你提供最好最新的考試資源。

通過這幾年IT行業不斷的發展與壯大，BA2考題免費下載考試已經成為CIMA考試裏的里程碑，可以讓你成為IT的專業人士，有數以百計的線上資源，提供CIMA的BA2考題免費下載考試的問題，為什麼大多數選擇Royalholidayclubbed，因為我們Royalholidayclubbed裏有一支龐大的IT精英團隊，專注於CIMA的BA2考題免費下載考試的最新資料。讓你無障礙通過CIMA的BA2考題免費下載考試認證。Royalholidayclubbed保證你第一次嘗試通過CIMA的BA2考題免費下載考試取得認證，Royalholidayclubbed會和你站在一起，與你同甘共苦。

Royalholidayclubbed提供的產品品質是非常好的，而且更新的速度也是最快的。如果你購買了我們提供的CIMA BA2考題免費下載認證考試相關的培訓資料，你是可以成功地通過CIMA BA2考題免費下載認證考試。

BA2 PDF DEMO:

QUESTION NO: 1
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: 2
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

QUESTION NO: 3
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: 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.
What was the value of normal loss during the month? Give your answer to one decimal place.
Answer:
£275.1

QUESTION NO: 5
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

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Updated: May 28, 2022

by RHC.

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