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很多人都認為要通過一些高難度的IT認證考試是需要精通很多IT專業知識。只有掌握很全面的IT知識的IT人才會有資格去報名參加的考試。其實現在有很多方法可以幫你彌補你的知識不足的,一樣能通過IT認證考試,也許比那些專業知識相當全面的人花的時間和精力更少,正所謂條條大路通羅馬。

CIMA BA2題庫更新資訊 - 如果你考試失敗,我們將全額退款。

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CIMA的BA2題庫更新資訊考試認證是當代眾多考試認證中最有價值的考試認證之一,在近幾十年裏,電腦科學教育已獲得了世界各地人們絕大多數的關注,它每天都是IT資訊技術領域的必要一部分,所以IT人士通過CIMA的BA2題庫更新資訊考試認證來提高自己的知識,然後在各個領域突破。而Royalholidayclubbed CIMA的BA2題庫更新資訊考試認證試題及答案正是他們所需要的,因為想要通過這項測試並不容易的,選擇適當的捷徑只是為了保證成功,Royalholidayclubbed正是為了你們的成功而存在的,選擇Royalholidayclubbed等於選擇成功,我們Royalholidayclubbed提供的試題及答案是Royalholidayclubbed的IT精英通過研究與實踐而得到的,擁有了超過計畫10年的IT認證經驗。

BA2 PDF DEMO:

QUESTION NO: 1
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: 2
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: 3
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: 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.
The value of finished output during the month (to the nearest £) was:
Answer:
£36741

QUESTION NO: 5
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

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Updated: May 28, 2022

 

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