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而且通過 CIMA BA2認證資料 認證考試也不是很簡單的。

CIMA Business Accounting BA2認證資料 - Fundamentals of management accounting 如果你對我們的產品有任何意見都可以隨時提出,因為我們不僅以讓廣大考生輕鬆通過考試為宗旨,更把為大家提供最好的服務作為我們的目標。 為了通過CIMA BA2 最新考古題 認證考試,請選擇我們的Royalholidayclubbed來取得好的成績。你不會後悔這樣做的,花很少的錢取得如此大的成果這是值得的。

因為這是國際廣泛認可的資格,因此參加CIMA的認證考試的人也越來越多了。其中,BA2認證資料認證考試就是最重要的考試之一。那麼,為了通過這個考試你是怎麼進行準備的呢?是死命地學習與考試相關的知識呢,還是使用了高效率的學習資料呢?

CIMA BA2認證資料 - Royalholidayclubbed提供的產品有很高的品質和可靠性。

如果你想成功通過BA2認證資料認證考試,不要錯過閱讀Royalholidayclubbed最新的BA2認證資料考古題資料,100%保證通過,所有的題庫都會及時更新。使用我們軟件版本的BA2認證資料題庫可以幫您評估自己掌握的知識點,從而在考試期間增加問題的回憶,幫助快速完成考試。CIMA BA2認證資料考題具備了覆蓋率很高,能夠消除考生對考試的疑慮。BA2認證資料是一個很難通過的認證考試,要想通過考試必須為考試做好充分的準備,而Royalholidayclubbed是您最佳的選擇!

Royalholidayclubbed CIMA的BA2認證資料認證的培訓工具包是由Royalholidayclubbed的IT專家團隊設計和準備的,它的設計與當今瞬息萬變的IT市場緊密相連,Royalholidayclubbed的訓練幫助你利用不斷發展的的技術,提高解決問題的能力,並提高你的工作滿意度,我們Royalholidayclubbed CIMA的BA2認證資料認證覆蓋率超過計畫的100%,只要你使用我們的試題及答案,我們保證你一次輕鬆的通過考試。

BA2 PDF DEMO:

QUESTION NO: 1
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: 2
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: 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
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: 5
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

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Updated: May 28, 2022

 

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Revised: 21 Oct 2007

 

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